https://www.taxtmi.com/caselaws?id=150481 An intra-court appeal from a single Judge's Article 226 order is discussed as maintainable where the High Court's jurisdiction and appellate framework remain preserved. The article also examines the Bengal Finance (Sales Tax) Act, 1941 and Bengal Sales Tax Rules, noting that the charging scheme is annual in character: liability is linked to yearly turnover, while quarterly returns and periodic payment provisions regulate procedure rather than alter the unit of assessment. On that basis, consolidated assessment across quarterly return periods is treated as inconsistent with the statutory scheme unless the enactment expressly authorises it. 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 An intra-court appeal from a single Judge's Article 226 order is discussed as maintainable where the High Court's jurisdiction and appellate framework remain preserved. The article also examines the Bengal Finance (Sales Tax) Act, 1941 and Bengal Sales Tax Rules, noting that the charging scheme is annual in character: liability is linked to yearly turnover, while quarterly returns and periodic payment provisions regulate procedure rather than alter the unit of assessment. On that basis, consolidated assessment across quarterly return periods is treated as inconsistent with the statutory scheme unless the enactment expressly authorises it. Case-Laws VAT and Sales Tax Thu, 13 Jan 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150481