https://www.taxtmi.com/caselaws?id=195954 Tax jurisdiction depended on whether the DEPB licences were sold from Chandigarh to buyers outside Punjab, and the Punjab authorities could not sustain the demand without recording a finding on that material fact. The assessee had specifically challenged the State's jurisdiction, but neither the revisional authority nor the Tribunal examined where the purchasers were located or the tax consequence of that location. The Court therefore set aside the impugned orders and remitted the matter to the revisional authority for a fresh finding on the place of sale and a reconsideration of tax liability. It was also noted that no notice had been issued under the Central Sales Tax Act, 1956. en-us Wed, 31 Aug 2016 00:00:00 +0530 Wed, 15 Nov 2017 08:33:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195954 Tax jurisdiction depended on whether the DEPB licences were sold from Chandigarh to buyers outside Punjab, and the Punjab authorities could not sustain the demand without recording a finding on that material fact. The assessee had specifically challenged the State's jurisdiction, but neither the revisional authority nor the Tribunal examined where the purchasers were located or the tax consequence of that location. The Court therefore set aside the impugned orders and remitted the matter to the revisional authority for a fresh finding on the place of sale and a reconsideration of tax liability. It was also noted that no notice had been issued under the Central Sales Tax Act, 1956. Case-Laws VAT and Sales Tax Wed, 31 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195954