https://www.taxtmi.com/caselaws?id=156033 Jurisdiction to entertain a challenge to an assessment made exclusively under the Central Sales Tax Act, 1956 depended on the Tribunal's enabling statute, not on the State machinery used to complete the assessment. Although section 9(2) of the Central Sales Tax Act and article 258(2) of the Constitution permit assessment through State procedural provisions, the West Bengal Taxation Tribunal Act, 1987 conferred authority only over enactments listed in its Schedule. Because the Central Sales Tax Act, 1956 was not scheduled, the Tribunal lacked competence to hear the application and it was returned for presentation before the proper forum. en-us Wed, 20 Sep 1989 00:00:00 +0530 Thu, 12 Sep 2013 15:34:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156033 Jurisdiction to entertain a challenge to an assessment made exclusively under the Central Sales Tax Act, 1956 depended on the Tribunal's enabling statute, not on the State machinery used to complete the assessment. Although section 9(2) of the Central Sales Tax Act and article 258(2) of the Constitution permit assessment through State procedural provisions, the West Bengal Taxation Tribunal Act, 1987 conferred authority only over enactments listed in its Schedule. Because the Central Sales Tax Act, 1956 was not scheduled, the Tribunal lacked competence to hear the application and it was returned for presentation before the proper forum. Case-Laws VAT and Sales Tax Wed, 20 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156033