https://www.taxtmi.com/caselaws?id=162650 Under section 39(4) of the West Bengal Sales Tax Act, 1994, the gross value of fixed assets is to be determined by the appropriate assessing authority under rule 101A, read with rule 2(c), which ties that expression to the officer having jurisdiction over the dealer's place of business. The State's jurisdictional notifications brought Central Section officers within territorial jurisdiction over dealers in West Bengal, so the Assistant Commissioner, Central Section, was treated as competent to issue the notice. The separate authorisation under rule 205, used for penalty proceedings under section 64, was treated as irrelevant to rule 101A. en-us Thu, 13 Apr 2006 00:00:00 +0530 Wed, 12 Mar 2014 12:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162650 Under section 39(4) of the West Bengal Sales Tax Act, 1994, the gross value of fixed assets is to be determined by the appropriate assessing authority under rule 101A, read with rule 2(c), which ties that expression to the officer having jurisdiction over the dealer's place of business. The State's jurisdictional notifications brought Central Section officers within territorial jurisdiction over dealers in West Bengal, so the Assistant Commissioner, Central Section, was treated as competent to issue the notice. The separate authorisation under rule 205, used for penalty proceedings under section 64, was treated as irrelevant to rule 101A. Case-Laws VAT and Sales Tax Thu, 13 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162650