https://www.taxtmi.com/caselaws?id=157037 A Commissioner's order under rule 6-A of the Orissa Sales Tax Rules can require a dealer carrying on business in more than one circle to be registered and assessed in one specified circle for the relevant transactions. Where such a direction validly covers the dealer's assessable transactions, the assessing authority in another circle has no continuing jurisdiction to assess the same transactions, because local officers derive authority only from the Commissioner's conferral of jurisdiction. The article explains that the jurisdiction of other circles is excluded to that extent, and that assessment proceedings in the other circle are therefore without authority. en-us Mon, 17 Feb 1992 00:00:00 +0530 Fri, 27 Sep 2013 18:21:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157037 A Commissioner's order under rule 6-A of the Orissa Sales Tax Rules can require a dealer carrying on business in more than one circle to be registered and assessed in one specified circle for the relevant transactions. Where such a direction validly covers the dealer's assessable transactions, the assessing authority in another circle has no continuing jurisdiction to assess the same transactions, because local officers derive authority only from the Commissioner's conferral of jurisdiction. The article explains that the jurisdiction of other circles is excluded to that extent, and that assessment proceedings in the other circle are therefore without authority. Case-Laws VAT and Sales Tax Mon, 17 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157037