https://www.taxtmi.com/caselaws?id=159187 Section 86(2) permits the Commissioner to authorise any officer to institute revision proceedings, so the revision was maintainable without the Commissioner's personal signature or filing. The note also states that, where the dealer failed to furnish C forms and the assessment order was restored after appellate interference, the inter-State sales remained liable to central sales tax. Interest also ran from the date fixed in the original assessment order because section 11B(2) covers tax or dues arising from assessment, appeal or revision, and no rule exempted the intervening period. en-us Thu, 28 Nov 1996 00:00:00 +0530 Mon, 18 Nov 2013 12:22:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159187 Section 86(2) permits the Commissioner to authorise any officer to institute revision proceedings, so the revision was maintainable without the Commissioner's personal signature or filing. The note also states that, where the dealer failed to furnish C forms and the assessment order was restored after appellate interference, the inter-State sales remained liable to central sales tax. Interest also ran from the date fixed in the original assessment order because section 11B(2) covers tax or dues arising from assessment, appeal or revision, and no rule exempted the intervening period. Case-Laws VAT and Sales Tax Thu, 28 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159187