https://www.taxtmi.com/caselaws?id=160908 A dispute arising from an executive industrial promotion assistance scheme did not fall within the West Bengal Taxation Tribunal's statutory domain. The scheme used sales tax paid only as a measure for quantifying assistance, while the funds were drawn from the State Government's own resources; it did not concern levy, assessment, collection, or enforcement of tax. The Commissioner's limited role in supplying information likewise did not create jurisdiction under any taxing statute. The Tribunal therefore lacked jurisdiction to entertain the application, and the proceeding could not be examined on merits. en-us Wed, 10 Dec 1997 00:00:00 +0530 Thu, 26 Dec 2013 14:55:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160908 A dispute arising from an executive industrial promotion assistance scheme did not fall within the West Bengal Taxation Tribunal's statutory domain. The scheme used sales tax paid only as a measure for quantifying assistance, while the funds were drawn from the State Government's own resources; it did not concern levy, assessment, collection, or enforcement of tax. The Commissioner's limited role in supplying information likewise did not create jurisdiction under any taxing statute. The Tribunal therefore lacked jurisdiction to entertain the application, and the proceeding could not be examined on merits. Case-Laws VAT and Sales Tax Wed, 10 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160908