https://www.taxtmi.com/caselaws?id=158411 A dealer facing reassessment under section 12(8) of the Orissa Sales Tax Act could challenge the existence of the basic facts and jurisdictional conditions for reopening. The notice was not the sole foundation of jurisdiction, and the assessing authority could examine the record to see whether the reopening basis existed. Because the objection went to jurisdiction and the desirability of continuing the proceeding, it had to be considered at the threshold as a preliminary issue. The Sales Tax Officer was therefore bound to consider the dealer's objection before proceeding further and to allow the dealer to file and substantiate it. en-us Wed, 20 Sep 1995 00:00:00 +0530 Mon, 28 Oct 2013 12:29:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158411 A dealer facing reassessment under section 12(8) of the Orissa Sales Tax Act could challenge the existence of the basic facts and jurisdictional conditions for reopening. The notice was not the sole foundation of jurisdiction, and the assessing authority could examine the record to see whether the reopening basis existed. Because the objection went to jurisdiction and the desirability of continuing the proceeding, it had to be considered at the threshold as a preliminary issue. The Sales Tax Officer was therefore bound to consider the dealer's objection before proceeding further and to allow the dealer to file and substantiate it. Case-Laws VAT and Sales Tax Wed, 20 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158411