https://www.taxtmi.com/caselaws?id=163053 A dealer registered with a TIN under the Orissa VAT framework is assessable by the range assessing authority, not by a Sales Tax Officer; an assessment completed by the latter is without jurisdiction. On that basis, the impugned assessment and demand were set aside and fresh assessment was directed by the competent authority. Amounts collected at the check-gate on goods brought from outside the State were also to be given due credit in the reassessment, so that the dealer is not subjected to double taxation on the same transaction. en-us Wed, 06 Aug 2008 00:00:00 +0530 Tue, 02 Dec 2014 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163053 A dealer registered with a TIN under the Orissa VAT framework is assessable by the range assessing authority, not by a Sales Tax Officer; an assessment completed by the latter is without jurisdiction. On that basis, the impugned assessment and demand were set aside and fresh assessment was directed by the competent authority. Amounts collected at the check-gate on goods brought from outside the State were also to be given due credit in the reassessment, so that the dealer is not subjected to double taxation on the same transaction. Case-Laws VAT and Sales Tax Wed, 06 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163053