https://www.taxtmi.com/caselaws?id=154950 The court upheld the Commissioner's jurisdiction to revise orders under Section 46 of the Delhi Sales Tax Act, dismissing a challenge by a registered company. The petitioner argued that the Additional Commissioner lacked authority, but the court found that officers under Section 9(2) assist the Commissioner. Citing relevant provisions and case law, the court concluded that the impugned notice seeking revision was legal. The decision clarified the statutory framework for appeals and revisions, emphasizing the hierarchical structure within the sales tax department. The petition was dismissed, setting a precedent for similar cases. en-us Wed, 10 Dec 1986 00:00:00 +0530 Fri, 30 Aug 2013 15:41:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154950 The court upheld the Commissioner's jurisdiction to revise orders under Section 46 of the Delhi Sales Tax Act, dismissing a challenge by a registered company. The petitioner argued that the Additional Commissioner lacked authority, but the court found that officers under Section 9(2) assist the Commissioner. Citing relevant provisions and case law, the court concluded that the impugned notice seeking revision was legal. The decision clarified the statutory framework for appeals and revisions, emphasizing the hierarchical structure within the sales tax department. The petition was dismissed, setting a precedent for similar cases. Case-Laws VAT and Sales Tax Wed, 10 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154950