Jurisdiction - power of Sales Tax Officer u/s 67 of the VAT Act ...

Sales Tax Officer's Power to Seize Books Upheld; Court Overrules Previous Decision on VAT Act Authority.

February 7, 2024

Case Laws VAT and Sales Tax HC

Jurisdiction - power of Sales Tax Officer u/s 67 of the VAT Act to seize the books of accounts - The Calcutta High Court held that, since the Sales Tax Officer, who seized the books of accounts, does not lack power or jurisdiction to seize under Section 67 of the VAT Act, therefore, learned Single Judge has committed a manifest error or law to quash the seizure of books of accounts, etc. of the petitioner.

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Jurisdiction - power of Sales Tax Officer u/s 67 of the VAT Act ...

Sales Tax Officer's Power to Seize Books Upheld; Court Overrules Previous Decision on VAT Act Authority.

February 7, 2024

Case Laws VAT and Sales Tax HC

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