https://www.taxtmi.com/caselaws?id=156920 The West Bengal Taxation Tribunal held that section 9(2) and section 9(2A) of the Central Sales Tax Act, 1956 use the State sales tax machinery only for assessment, collection and enforcement, and the words "as if" create a limited legal fiction for recovery purposes without converting the Central sales tax levy into a State tax. It further held that its jurisdiction under articles 323B and 246 of the Constitution, and sections 5, 6 and 15(1) of the West Bengal Taxation Tribunal Act, 1987, extends only to matters under a specified State Act. An application relating exclusively to liability under the Central Sales Tax Act therefore fell outside its authority and was returned to the High Court. en-us Wed, 16 Jan 1991 00:00:00 +0530 Thu, 26 Sep 2013 14:08:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156920 The West Bengal Taxation Tribunal held that section 9(2) and section 9(2A) of the Central Sales Tax Act, 1956 use the State sales tax machinery only for assessment, collection and enforcement, and the words "as if" create a limited legal fiction for recovery purposes without converting the Central sales tax levy into a State tax. It further held that its jurisdiction under articles 323B and 246 of the Constitution, and sections 5, 6 and 15(1) of the West Bengal Taxation Tribunal Act, 1987, extends only to matters under a specified State Act. An application relating exclusively to liability under the Central Sales Tax Act therefore fell outside its authority and was returned to the High Court. Case-Laws VAT and Sales Tax Wed, 16 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156920