1989 (9) TMI 363

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....the applicant challenges the validity of assessment under section 9(2) of the Central Sales Tax Act, 1956, read with section 11(1) of the Bengal Finance (Sales Tax) Act, 1941, for four quarters ending 30th June, 1981. In the prayer portion, the prayer is for setting aside the order dated 2nd August, 1988, passed by the respondent No. 1 in its revision case No. 279 of 1986-87 and a further order/or....

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....-section (2) of section 9 of the Central Act, the functionaries under a State law have been utilised for administering the law as provided in the Central Act. The procedural provisions for assessment of tax and imposition of penalties under the Central Act to be followed will be the same as given in the State law and the same course of remedies by way of appeals, revisions, references, reviews, et....

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..... It is in the exercise of that power that section 9(2) of the Central Sales Tax Act has been enacted and the services of the hierarchy of functionaries functioning under the State Act are availed of. This Tribunal has been set up under the West Bengal Taxation Tribunal Act, 1987, which is an enactment made under the authority of article 323B(1) of the Constitution. The Tribunal cannot be treat....