https://www.taxtmi.com/caselaws?id=153715 Where the assessment authority lacked territorial or statutory jurisdiction on the facts found, the assessment orders against the railway administration were unsustainable. The revising authority had refused the reference applications on limitation, but the court treated interference with that procedural order as unnecessary because the substantive jurisdictional issue had already been decided against the petitioners. The key point was that no valid order had conferred jurisdiction on the Sales Tax Officer at Gorakhpur, and Gorakhpur had not been declared the principal place of business. As the same jurisdictional defect had already been recognised for the relevant years, writ relief to compel reconsideration of the references was declined. en-us Mon, 23 Aug 1982 00:00:00 +0530 Sat, 27 Jul 2013 13:30:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153715 Where the assessment authority lacked territorial or statutory jurisdiction on the facts found, the assessment orders against the railway administration were unsustainable. The revising authority had refused the reference applications on limitation, but the court treated interference with that procedural order as unnecessary because the substantive jurisdictional issue had already been decided against the petitioners. The key point was that no valid order had conferred jurisdiction on the Sales Tax Officer at Gorakhpur, and Gorakhpur had not been declared the principal place of business. As the same jurisdictional defect had already been recognised for the relevant years, writ relief to compel reconsideration of the references was declined. Case-Laws VAT and Sales Tax Mon, 23 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153715