https://www.taxtmi.com/caselaws?id=128108 A repealing sales tax statute preserved pending proceedings through a saving clause and authorised the State Government to specify the authority competent to exercise functions under the repealed law. That notification validly vested jurisdiction in the Commissioner of Commercial Taxes, and the later transfer and omission provisions did not displace that power. The statute also supplied the governing policy and confined the delegated role to identifying the competent forum for tax revisions, so the delegation was not an impermissible surrender of legislative function. On that basis, the revision petition failed on both jurisdictional and constitutional grounds, and the assessment revision order was upheld. en-us Wed, 10 Sep 1958 00:00:00 +0530 Thu, 28 Mar 2013 17:06:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128108 A repealing sales tax statute preserved pending proceedings through a saving clause and authorised the State Government to specify the authority competent to exercise functions under the repealed law. That notification validly vested jurisdiction in the Commissioner of Commercial Taxes, and the later transfer and omission provisions did not displace that power. The statute also supplied the governing policy and confined the delegated role to identifying the competent forum for tax revisions, so the delegation was not an impermissible surrender of legislative function. On that basis, the revision petition failed on both jurisdictional and constitutional grounds, and the assessment revision order was upheld. Case-Laws VAT and Sales Tax Wed, 10 Sep 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128108