https://www.taxtmi.com/caselaws?id=150481 Intra-court appeals from a single Judge's Article 226 order are maintainable where the High Court's pre-Constitution jurisdiction and appellate framework continue under Articles 225 and 372. Under the Bengal Finance (Sales Tax) Act, 1941, liability, registration and assessment are described as operating on an annual turnover basis, while quarterly returns regulate filing and payment timing rather than the unit of charge. The stated analysis treats a consolidated assessment across quarterly periods as beyond jurisdiction, but the stated conclusion also treats the assessing authority as competent to use that assessment structure, creating an unresolved inconsistency. en-us Thu, 13 Jan 1972 00:00:00 +0530 Fri, 17 May 2013 14:16:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150481 Intra-court appeals from a single Judge's Article 226 order are maintainable where the High Court's pre-Constitution jurisdiction and appellate framework continue under Articles 225 and 372. Under the Bengal Finance (Sales Tax) Act, 1941, liability, registration and assessment are described as operating on an annual turnover basis, while quarterly returns regulate filing and payment timing rather than the unit of charge. The stated analysis treats a consolidated assessment across quarterly periods as beyond jurisdiction, but the stated conclusion also treats the assessing authority as competent to use that assessment structure, creating an unresolved inconsistency. Case-Laws VAT and Sales Tax Thu, 13 Jan 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150481