https://www.taxtmi.com/caselaws?id=162915 Inter-State movement of goods from West Bengal to Assam attracted Central sales tax, not State sales tax, because the levy related to an inter-State transaction under the constitutional scheme. State authorities may act as agents for assessment and collection, but the Tribunal's jurisdiction remained confined to the State Act and did not extend to disputes under the Central Sales Tax Act. A tribunal cannot assume subject-matter jurisdiction on grounds of inconvenience, delay, or hardship. The challenge to seizure and penalty proceedings was therefore not maintainable before the Tribunal. en-us Wed, 17 May 2006 00:00:00 +0530 Wed, 19 Mar 2014 10:08:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162915 Inter-State movement of goods from West Bengal to Assam attracted Central sales tax, not State sales tax, because the levy related to an inter-State transaction under the constitutional scheme. State authorities may act as agents for assessment and collection, but the Tribunal's jurisdiction remained confined to the State Act and did not extend to disputes under the Central Sales Tax Act. A tribunal cannot assume subject-matter jurisdiction on grounds of inconvenience, delay, or hardship. The challenge to seizure and penalty proceedings was therefore not maintainable before the Tribunal. Case-Laws VAT and Sales Tax Wed, 17 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162915