https://www.taxtmi.com/caselaws?id=158228 A jurisdictional challenge under section 8 of the Rajasthan Taxation Tribunal Act, 1995 was held maintainable despite alternative remedies because the dispute raised a substantial question about the assessing authority's jurisdiction. On the merits, the Tribunal examined the relevant sales tax notifications, the statutory scheme for place of business, and the transfer mechanism, and held that the assessing authority had jurisdiction over the non-resident dealer's case. The ex parte best judgment assessment was nevertheless set aside because sufficient cause explained the assessee's non-appearance, including counsel's illness and inadequate notice, and the matter was directed to be reconsidered afresh by the competent authority. en-us Fri, 28 Jun 1996 00:00:00 +0530 Fri, 18 Oct 2013 14:26:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158228 A jurisdictional challenge under section 8 of the Rajasthan Taxation Tribunal Act, 1995 was held maintainable despite alternative remedies because the dispute raised a substantial question about the assessing authority's jurisdiction. On the merits, the Tribunal examined the relevant sales tax notifications, the statutory scheme for place of business, and the transfer mechanism, and held that the assessing authority had jurisdiction over the non-resident dealer's case. The ex parte best judgment assessment was nevertheless set aside because sufficient cause explained the assessee's non-appearance, including counsel's illness and inadequate notice, and the matter was directed to be reconsidered afresh by the competent authority. Case-Laws VAT and Sales Tax Fri, 28 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158228