Assessee had to pay CST as sale wasn't a high seas sale since bill of entry included his name instea

CST & VAT: CST - Where assessee filed his central sales tax returns before Commercial Tax Officer of circle and thereupon said officer passed assessment orders and assessee filed writ contending that assessment orders were without jurisdiction in absence of any authorisation from Deputy Commissioner authorising said officer to take up assessment under Central Act, above officer was empowered to assess assessee under Central Act