https://www.taxtmi.com/caselaws?id=154529 Reassessment under the Bombay Sales Tax Act requires jurisdictional facts and a statutory reason to believe based on relevant material; mere presumption that imported goods were sold in Maharashtra, without proof that the person was a dealer carrying on business there or that the disputed sales occurred there, is insufficient. On that reasoning, the reassessment notices were without jurisdiction. The text also notes that where the impugned notices and assessment orders were received in Delhi and the Bombay authorities lacked jurisdiction, the writ petition could be entertained by the High Court. The assessment orders were therefore quashed on the jurisdictional challenge. en-us Mon, 17 Sep 1984 00:00:00 +0530 Fri, 23 Aug 2013 13:23:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154529 Reassessment under the Bombay Sales Tax Act requires jurisdictional facts and a statutory reason to believe based on relevant material; mere presumption that imported goods were sold in Maharashtra, without proof that the person was a dealer carrying on business there or that the disputed sales occurred there, is insufficient. On that reasoning, the reassessment notices were without jurisdiction. The text also notes that where the impugned notices and assessment orders were received in Delhi and the Bombay authorities lacked jurisdiction, the writ petition could be entertained by the High Court. The assessment orders were therefore quashed on the jurisdictional challenge. Case-Laws VAT and Sales Tax Mon, 17 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154529