https://www.taxtmi.com/caselaws?id=127191 A Sales Tax Commissioner cannot reopen his own order by way of review after that order has already been affirmed in appeal by the Board of Revenue. The text states that once the superior appellate authority has upheld the order, the Commissioner lacks authority to revisit the matter through review, and refusal to entertain such an application is consistent with the governing revenue law principles. The application was therefore rightly declined, and the purported appeal was misconceived. en-us Tue, 17 Jun 1952 00:00:00 +0530 Thu, 28 Feb 2013 11:00:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127191 A Sales Tax Commissioner cannot reopen his own order by way of review after that order has already been affirmed in appeal by the Board of Revenue. The text states that once the superior appellate authority has upheld the order, the Commissioner lacks authority to revisit the matter through review, and refusal to entertain such an application is consistent with the governing revenue law principles. The application was therefore rightly declined, and the purported appeal was misconceived. Case-Laws VAT and Sales Tax Tue, 17 Jun 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127191