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1972 (10) TMI 104 - SC - VAT and Sales TaxWhether, under the circumstances of this case, the assessment passed by the Assistant Sales Tax Officer, Sector 11, was a valid assessment or a void one without jurisdiction? Held that:- Appeal dismissed. Unless there is some provision either in the Act or in the Rules framed which precludes the assessee from raising any objection as to jurisdiction, if the same is not raised before the assessing authority, the assessee cannot be precluded from raising that objection at a later stage. An objection as to jurisdiction goes to the root of the case.
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