https://www.taxtmi.com/caselaws?id=150019 A statutory authority may act only within the powers conferred by its enabling law, and no provision was shown authorising the Commissioner of Commercial Taxes to withhold or adjust one person's refundable amount against alleged sales tax dues of third parties. An order lacking statutory support cannot be sustained as a mere administrative exercise. The impugned adjustment was therefore held to be without jurisdiction and was quashed. en-us Tue, 27 Oct 1970 00:00:00 +0530 Tue, 07 May 2013 18:39:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150019 A statutory authority may act only within the powers conferred by its enabling law, and no provision was shown authorising the Commissioner of Commercial Taxes to withhold or adjust one person's refundable amount against alleged sales tax dues of third parties. An order lacking statutory support cannot be sustained as a mere administrative exercise. The impugned adjustment was therefore held to be without jurisdiction and was quashed. Case-Laws VAT and Sales Tax Tue, 27 Oct 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150019