1977 (7) TMI 75

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....second appeal Nos. 294-302 of 1975-76 has filed four petitions under s. 24(i) of the OST. Act for making reference to the Hon'ble Court. As the opposite parties are common and as the matters in controversy in all the four reference petitions are almost identical they were heard together and this common order will govern all of the four applications. 2. The facts giving rise to these appeals are....

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....n that while completing assessment the assessing officer accepted the returned figures without verifying whether he has jurisdiction to accept tax in respect of taxable events for which he had no territorial jurisdiction. As he has accepted the figures and issued no demand notice, he has virtually taxed sales for which he had no territorial jurisdiction. Therefore the assessment for the quarters e....

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....ordance with the law and a point of law has arisen. 3. I may point out that the facts of the present case are completely different from the case of Sundarlal Mandoliwal. In that case the assessee contended that the assessing officer at Puri had no jurisdiction to assess him to tax in respect of sales effected outside its jurisdiction. But it was held that as the dealer has arranged sale of good....