https://www.taxtmi.com/caselaws?id=155144 Assessment powers delegated to an Assistant Sales Tax Officer were confined by rule 68(7)(c) and section 30 of the M.P. General Sales Tax Act to dealers whose preceding year gross turnover did not exceed the prescribed limit. Because the assessee's turnover exceeded that limit, the statutory condition for delegation was not met and the officer lacked jurisdiction to complete the assessment. The document also notes that a jurisdictional objection may be raised at a later stage. The assessment made by the Assistant Sales Tax Officer was therefore without jurisdiction and invalid. en-us Mon, 17 Sep 1984 00:00:00 +0530 Sat, 31 Aug 2013 17:00:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155144 Assessment powers delegated to an Assistant Sales Tax Officer were confined by rule 68(7)(c) and section 30 of the M.P. General Sales Tax Act to dealers whose preceding year gross turnover did not exceed the prescribed limit. Because the assessee's turnover exceeded that limit, the statutory condition for delegation was not met and the officer lacked jurisdiction to complete the assessment. The document also notes that a jurisdictional objection may be raised at a later stage. The assessment made by the Assistant Sales Tax Officer was therefore without jurisdiction and invalid. Case-Laws VAT and Sales Tax Mon, 17 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155144