https://www.taxtmi.com/caselaws?id=162542 For dealers registered under the OVAT regime and assigned a TIN, assessment jurisdiction lay with the assessing authority of the range under Rule 34(12)(b), read with the Act's definition of "assessing authority". An assessment made instead by the Sales Tax Officer, Assessment Unit, who was not the designated range authority, did not comply with the statutory allocation of power and was therefore without jurisdiction. The assessment order was set aside. en-us Thu, 10 May 2007 00:00:00 +0530 Sat, 01 Mar 2014 15:01:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162542 For dealers registered under the OVAT regime and assigned a TIN, assessment jurisdiction lay with the assessing authority of the range under Rule 34(12)(b), read with the Act's definition of "assessing authority". An assessment made instead by the Sales Tax Officer, Assessment Unit, who was not the designated range authority, did not comply with the statutory allocation of power and was therefore without jurisdiction. The assessment order was set aside. Case-Laws VAT and Sales Tax Thu, 10 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162542