https://www.taxtmi.com/caselaws?id=151015 The Orissa Sales Tax Act, 1947 and the Rules permitted assessment by the officer having jurisdiction over the dealer's registered place of business, where the dealer maintained accounts and carried on taxable sales from that place. A dealer selling across different circles was required to disclose its business locations and, absent a Commissioner-directed consolidated return arrangement, could be assessed on the entire taxable turnover by the Puri officer. The possibility of double assessment did not alter the statutory scheme, which provided the mechanism for consolidated returns and proper disclosure. On that basis, the Puri I Circle Sales Tax Officer had jurisdiction over sales made to offices in other circles. en-us Fri, 06 Feb 1976 00:00:00 +0530 Mon, 27 May 2013 14:26:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151015 The Orissa Sales Tax Act, 1947 and the Rules permitted assessment by the officer having jurisdiction over the dealer's registered place of business, where the dealer maintained accounts and carried on taxable sales from that place. A dealer selling across different circles was required to disclose its business locations and, absent a Commissioner-directed consolidated return arrangement, could be assessed on the entire taxable turnover by the Puri officer. The possibility of double assessment did not alter the statutory scheme, which provided the mechanism for consolidated returns and proper disclosure. On that basis, the Puri I Circle Sales Tax Officer had jurisdiction over sales made to offices in other circles. Case-Laws VAT and Sales Tax Fri, 06 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151015