https://www.taxtmi.com/caselaws?id=156810 Where a taxing provision adopts the definition of "factory" from another enactment, the sales tax authority must independently determine whether the statutory conditions for taxability are satisfied. Factory registration under the Factories Act is relevant evidence, but it is not conclusive and cannot replace the authority's own satisfaction on the jurisdictional fact. The commentary explains that assessments under the West Bengal sales tax regime cannot stand if made without recording that independent satisfaction, and that any consequential recovery proceedings are equally unsustainable. Fresh assessment remains open if the statutory conditions are properly established in accordance with law. en-us Tue, 18 Dec 1990 00:00:00 +0530 Wed, 25 Sep 2013 12:22:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156810 Where a taxing provision adopts the definition of "factory" from another enactment, the sales tax authority must independently determine whether the statutory conditions for taxability are satisfied. Factory registration under the Factories Act is relevant evidence, but it is not conclusive and cannot replace the authority's own satisfaction on the jurisdictional fact. The commentary explains that assessments under the West Bengal sales tax regime cannot stand if made without recording that independent satisfaction, and that any consequential recovery proceedings are equally unsustainable. Fresh assessment remains open if the statutory conditions are properly established in accordance with law. Case-Laws VAT and Sales Tax Tue, 18 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156810