https://www.taxtmi.com/caselaws?id=153178 Assessment under the Central Sales Tax Act was invalid because section 4 of the Bengal Finance (Sales Tax) Act is only a charging provision and does not authorise a separate proceeding to determine liability before assessment. Delegation under rule 71 of the Bengal Sales Tax Rules also did not empower the Commercial Tax Officer to make that determination. Separately, supplies from the factory, made to use surplus capacity and meet governmental and defence requirements rather than through regular profit-oriented trading, lacked the commercial character of business under the pre-amendment regime. The assessment and consequential demand therefore could not stand. 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 invalid because section 4 of the Bengal Finance (Sales Tax) Act is only a charging provision and does not authorise a separate proceeding to determine liability before assessment. Delegation under rule 71 of the Bengal Sales Tax Rules also did not empower the Commercial Tax Officer to make that determination. Separately, supplies from the factory, made to use surplus capacity and meet governmental and defence requirements rather than through regular profit-oriented trading, lacked the commercial character of business under the pre-amendment regime. The assessment and consequential demand therefore could not stand. Case-Laws VAT and Sales Tax Wed, 24 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153178