https://www.taxtmi.com/caselaws?id=158261 The inclusive definition of "Commercial Taxes Officer" in rule 2(d) was read to include an Assistant Commercial Taxes Officer, and the corresponding scheme of the Rules showed that territorial and functional jurisdiction was to be fixed by the Commissioner. On that construction, refund under rule 38-D read with section 23BB could not be confined only to a Commercial Taxes Officer where an Assistant Commercial Taxes Officer otherwise had jurisdiction. The departmental circular restricting refund power to Commercial Taxes Officers alone was held inconsistent with the Act and Rules and therefore invalid. The refund authority was not narrowed by the circular, and the broader statutory jurisdiction prevailed. en-us Wed, 17 May 1995 00:00:00 +0530 Sat, 19 Oct 2013 10:12:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158261 The inclusive definition of "Commercial Taxes Officer" in rule 2(d) was read to include an Assistant Commercial Taxes Officer, and the corresponding scheme of the Rules showed that territorial and functional jurisdiction was to be fixed by the Commissioner. On that construction, refund under rule 38-D read with section 23BB could not be confined only to a Commercial Taxes Officer where an Assistant Commercial Taxes Officer otherwise had jurisdiction. The departmental circular restricting refund power to Commercial Taxes Officers alone was held inconsistent with the Act and Rules and therefore invalid. The refund authority was not narrowed by the circular, and the broader statutory jurisdiction prevailed. Case-Laws VAT and Sales Tax Wed, 17 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158261