https://www.taxtmi.com/caselaws?id=164753 Where the rules assign assessment of a dealer holding TIN to the assessing authority of the range, an assessment made by a different officer lacks jurisdiction. Rule 34(12)(b) of the Orissa Value Added Tax Rules, 2005 confined the assessment to the designated range authority, but the impugned order was passed by a Sales Tax Officer who was not that authority. The assessment was therefore unsustainable and was set aside, with the matter directed to proceed before the competent range authority in accordance with law. 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 Where the rules assign assessment of a dealer holding TIN to the assessing authority of the range, an assessment made by a different officer lacks jurisdiction. Rule 34(12)(b) of the Orissa Value Added Tax Rules, 2005 confined the assessment to the designated range authority, but the impugned order was passed by a Sales Tax Officer who was not that authority. The assessment was therefore unsustainable and was set aside, with the matter directed to proceed before the competent range authority in accordance with law. Case-Laws VAT and Sales Tax Tue, 19 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164753