https://www.taxtmi.com/caselaws?id=161126 The West Bengal Taxation Tribunal asserted exclusive jurisdiction over a dispute regarding the classification of waste paper under a specific notification. The Tribunal found the Assistant Commissioner's decision invalid for relying on a prohibited memo and lacking diligence. Emphasizing the need for training officers in quasi-judicial functions, the Tribunal ordered a fresh disposal by a different Assistant Commissioner, directing prompt revision disposal within three months. The applicant was granted the right to appeal assessments, no costs were awarded, and considerations for officer training were highlighted, leading to the application's disposal. en-us Wed, 28 Jun 1995 00:00:00 +0530 Tue, 07 Jan 2014 15:29:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161126 The West Bengal Taxation Tribunal asserted exclusive jurisdiction over a dispute regarding the classification of waste paper under a specific notification. The Tribunal found the Assistant Commissioner's decision invalid for relying on a prohibited memo and lacking diligence. Emphasizing the need for training officers in quasi-judicial functions, the Tribunal ordered a fresh disposal by a different Assistant Commissioner, directing prompt revision disposal within three months. The applicant was granted the right to appeal assessments, no costs were awarded, and considerations for officer training were highlighted, leading to the application's disposal. Case-Laws VAT and Sales Tax Wed, 28 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161126