1977 (7) TMI 75

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..... 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 as follows: The respondent Orissa State Handloom Weavers Co-operative Societies has its head offic .....

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..... ying 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 ending on 31st Dec., 1960, 13th June, 1961 and 31st Dec., 1961 have not been completed according to l .....

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..... nt 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 goods in different circles being the registered dealer of Puri Circle. As he has not paid tax in any of t .....

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