https://www.taxtmi.com/caselaws?id=153178 Assessment under the Central Sales Tax Act was held invalid where the Commercial Tax Officer acted on a prior fixation of liability without proper statutory authority. The article notes that section 4 of the Bengal Finance (Sales Tax) Act, 1941 was only a charging provision and did not authorise a separate liability-determination proceeding, and that rule 71 did not confer such power on the officer. It also states that supplies from the Cossipore Gun and Shell Factory were not taxable sales because they were made to use surplus capacity and meet governmental and defence requirements, not as commercial trading activity carried on in the business sense required under the pre-amendment CST regime. en-us Wed, 24 Mar 1982 00:00:00 +0530 Thu, 18 Jul 2013 18:29:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153178 Assessment under the Central Sales Tax Act was held invalid where the Commercial Tax Officer acted on a prior fixation of liability without proper statutory authority. The article notes that section 4 of the Bengal Finance (Sales Tax) Act, 1941 was only a charging provision and did not authorise a separate liability-determination proceeding, and that rule 71 did not confer such power on the officer. It also states that supplies from the Cossipore Gun and Shell Factory were not taxable sales because they were made to use surplus capacity and meet governmental and defence requirements, not as commercial trading activity carried on in the business sense required under the pre-amendment CST regime. Case-Laws VAT and Sales Tax Wed, 24 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153178