https://www.taxtmi.com/caselaws?id=154663 Jurisdiction under the Karnataka Sales Tax Act was governed by the Commissioner's allocation under section 3-B, which determined the assessing officer for the relevant years. The court noted that the petitioner had been allotted to the Commercial Tax Officer, XII Circle, Bangalore, and that allocation continued despite a later shift of the business premises. The petitioner therefore had no vested right to insist on transfer of the assessment records to the officer having jurisdiction over the new address, and the existing jurisdictional assignment was upheld. en-us Wed, 19 Aug 1987 00:00:00 +0530 Mon, 26 Aug 2013 12:28:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154663 Jurisdiction under the Karnataka Sales Tax Act was governed by the Commissioner's allocation under section 3-B, which determined the assessing officer for the relevant years. The court noted that the petitioner had been allotted to the Commercial Tax Officer, XII Circle, Bangalore, and that allocation continued despite a later shift of the business premises. The petitioner therefore had no vested right to insist on transfer of the assessment records to the officer having jurisdiction over the new address, and the existing jurisdictional assignment was upheld. Case-Laws VAT and Sales Tax Wed, 19 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154663