https://www.taxtmi.com/caselaws?id=164753 The High Court held that the assessment order issued by the Sales Tax Officer lacked jurisdiction as it did not comply with the requirement of being conducted by the assessing authority of the range as mandated by rule 34(12)(b) of the Orissa Value Added Tax Rules, 2005. The Court directed the petitioner to appear before the Assistant Commissioner of Sales Tax, Cuttack II Range, for further proceedings and ordered the transfer of the assessee's records to the designated assessing authority of the range. The assessment order was set aside due to lack of jurisdiction and non-conformity with the relevant rule. en-us Tue, 19 May 2009 00:00:00 +0530 Wed, 30 Apr 2014 12:03:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164753 The High Court held that the assessment order issued by the Sales Tax Officer lacked jurisdiction as it did not comply with the requirement of being conducted by the assessing authority of the range as mandated by rule 34(12)(b) of the Orissa Value Added Tax Rules, 2005. The Court directed the petitioner to appear before the Assistant Commissioner of Sales Tax, Cuttack II Range, for further proceedings and ordered the transfer of the assessee's records to the designated assessing authority of the range. The assessment order was set aside due to lack of jurisdiction and non-conformity with the relevant rule. Case-Laws VAT and Sales Tax Tue, 19 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164753