https://www.taxtmi.com/caselaws?id=127465 The Commissioner's determination under section 18 was an exercise of original jurisdiction over first-instance disputes, including dealer status. Revisional power under section 21(3) extended only to matters decided under the preceding revisional provision in section 21(1), not to orders made under section 18. The Financial Commissioner therefore lacked statutory authority to revise the Commissioner's original order, and the refusal to entertain the revision was consistent with the Ordinance; the challenge failed. en-us Fri, 11 Mar 1955 00:00:00 +0530 Mon, 11 Mar 2013 10:25:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127465 The Commissioner's determination under section 18 was an exercise of original jurisdiction over first-instance disputes, including dealer status. Revisional power under section 21(3) extended only to matters decided under the preceding revisional provision in section 21(1), not to orders made under section 18. The Financial Commissioner therefore lacked statutory authority to revise the Commissioner's original order, and the refusal to entertain the revision was consistent with the Ordinance; the challenge failed. Case-Laws VAT and Sales Tax Fri, 11 Mar 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127465