https://www.taxtmi.com/caselaws?id=156074 A jurisdictional notice under a taxing statute may be challenged in writ proceedings where the notice itself is not appealable and the attack concerns the validity of the initiation of assessment. The Tribunal held that ordinary appellate remedies against any eventual assessment did not bar judicial review at the notice stage. On dealer liability, a company could fall within the definition of "person", but liability under section 2(b) required proof that the commodities were brought into West Bengal for the purpose of sale there. As the condemned ships were brought for carriage and discharge of cargo, and sale arose only after they became unseaworthy, the statutory requirement was not established and the notices were quashed. en-us Fri, 23 Feb 1990 00:00:00 +0530 Thu, 12 Sep 2013 18:34:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156074 A jurisdictional notice under a taxing statute may be challenged in writ proceedings where the notice itself is not appealable and the attack concerns the validity of the initiation of assessment. The Tribunal held that ordinary appellate remedies against any eventual assessment did not bar judicial review at the notice stage. On dealer liability, a company could fall within the definition of "person", but liability under section 2(b) required proof that the commodities were brought into West Bengal for the purpose of sale there. As the condemned ships were brought for carriage and discharge of cargo, and sale arose only after they became unseaworthy, the statutory requirement was not established and the notices were quashed. Case-Laws VAT and Sales Tax Fri, 23 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156074