https://www.taxtmi.com/caselaws?id=151497 The assessing officer having jurisdiction over a dealer's principal place of business may assess disputed turnover even if the transactions occurred outside that territorial circle, where the statutory definition of place of business and the governing Full Bench view permit such assessment. The jurisdictional objection was therefore rejected. Under section 12(8) of the Orissa Sales Tax Act, reassessment notice must be served within the prescribed thirty-six-month period; failure to do so renders the proceeding without jurisdiction and a nullity, and the dealer's participation cannot cure the defect. Because timely service had not been conclusively found, that question was remitted for fresh determination. en-us Wed, 31 Mar 1976 00:00:00 +0530 Thu, 06 Jun 2013 16:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151497 The assessing officer having jurisdiction over a dealer's principal place of business may assess disputed turnover even if the transactions occurred outside that territorial circle, where the statutory definition of place of business and the governing Full Bench view permit such assessment. The jurisdictional objection was therefore rejected. Under section 12(8) of the Orissa Sales Tax Act, reassessment notice must be served within the prescribed thirty-six-month period; failure to do so renders the proceeding without jurisdiction and a nullity, and the dealer's participation cannot cure the defect. Because timely service had not been conclusively found, that question was remitted for fresh determination. Case-Laws VAT and Sales Tax Wed, 31 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151497