Jurisdictional Authority in Tax Assessments: Interstate Vehicle Sales and CST Act Section 27 Assessment Reopening.

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....Interstate sale under the CST Act or not - sale of motor vehicles to the purchase outside state - When admittedly the goods have moved from the territorial jurisdiction of the respondent, he is certainly, vested with jurisdiction under section 27 to reopen the assessment for deciding such issue, when he finds sufficient materials to do so.....