https://www.taxtmi.com/caselaws?id=151133 Under the Madhya Pradesh General Sales Tax Act, 1958, the Commissioner's revisional power extended to a first appellate order passed by the Deputy Commissioner because the statute treated that officer as one appointed to assist the Commissioner and expressly allowed revision of such orders if erroneous and prejudicial to revenue. The earlier precedent under a different statutory scheme was distinguishable. For limitation under section 39(2), the three-year period was computed from the date of issue of the revisional notice, not the date of service. On that basis, the notice was within time and the revisional action was sustained. en-us Fri, 10 Oct 1975 00:00:00 +0530 Thu, 30 May 2013 17:51:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151133 Under the Madhya Pradesh General Sales Tax Act, 1958, the Commissioner's revisional power extended to a first appellate order passed by the Deputy Commissioner because the statute treated that officer as one appointed to assist the Commissioner and expressly allowed revision of such orders if erroneous and prejudicial to revenue. The earlier precedent under a different statutory scheme was distinguishable. For limitation under section 39(2), the three-year period was computed from the date of issue of the revisional notice, not the date of service. On that basis, the notice was within time and the revisional action was sustained. Case-Laws VAT and Sales Tax Fri, 10 Oct 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151133