https://www.taxtmi.com/caselaws?id=152171 A territorial notification under the Bihar sales tax framework confined the assessing authority's powers to specified local limits. Because Rule 12 of the Central Sales Tax (Bihar) Rules applied the Bihar Sales Tax Act and rules to procedural matters, the officer's competence depended on that statutory and notified territorial allocation. The notification was construed as limiting not only the class of cases but also the place where the power could be exercised. An assessment made outside those territorial limits was therefore beyond jurisdiction and invalid, and the challenge to the assessment failed. en-us Thu, 16 Feb 1978 00:00:00 +0530 Tue, 25 Jun 2013 18:48:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152171 A territorial notification under the Bihar sales tax framework confined the assessing authority's powers to specified local limits. Because Rule 12 of the Central Sales Tax (Bihar) Rules applied the Bihar Sales Tax Act and rules to procedural matters, the officer's competence depended on that statutory and notified territorial allocation. The notification was construed as limiting not only the class of cases but also the place where the power could be exercised. An assessment made outside those territorial limits was therefore beyond jurisdiction and invalid, and the challenge to the assessment failed. Case-Laws VAT and Sales Tax Thu, 16 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152171