https://www.taxtmi.com/caselaws?id=157037 Rule 6-A permits the Commissioner to direct that a dealer conducting business in multiple circles be registered, file returns, pay tax and be assessed in one specified circle. Where such a direction covers the dealer's assessable transactions, it excludes the jurisdiction of other Sales Tax Officers over the same transactions, notwithstanding concurrent jurisdiction otherwise authorised under rule 3(4). The direction applied to the relevant transactions rather than only future periods. Accordingly, the assessment notice issued by an officer of another circle without retained jurisdiction was quashed. 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 Rule 6-A permits the Commissioner to direct that a dealer conducting business in multiple circles be registered, file returns, pay tax and be assessed in one specified circle. Where such a direction covers the dealer's assessable transactions, it excludes the jurisdiction of other Sales Tax Officers over the same transactions, notwithstanding concurrent jurisdiction otherwise authorised under rule 3(4). The direction applied to the relevant transactions rather than only future periods. Accordingly, the assessment notice issued by an officer of another circle without retained jurisdiction was quashed. Case-Laws VAT and Sales Tax Mon, 17 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157037