https://www.taxtmi.com/caselaws?id=160463 The Commissioner's revisional power under section 67 of the Gujarat Sales Tax Act could not be used to revisit an order of the Deputy Commissioner (Legal) once that order had already been approved by the Commissioner. Because delegated action, after approval, was treated as the Commissioner's own order, a further revision would amount to the Commissioner reviewing his own decision, which the statutory scheme did not permit. The revision notice was therefore without jurisdiction and could not be sustained, resulting in relief for the assessee. en-us Tue, 24 Apr 2001 00:00:00 +0530 Wed, 18 Dec 2013 16:09:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160463 The Commissioner's revisional power under section 67 of the Gujarat Sales Tax Act could not be used to revisit an order of the Deputy Commissioner (Legal) once that order had already been approved by the Commissioner. Because delegated action, after approval, was treated as the Commissioner's own order, a further revision would amount to the Commissioner reviewing his own decision, which the statutory scheme did not permit. The revision notice was therefore without jurisdiction and could not be sustained, resulting in relief for the assessee. Case-Laws VAT and Sales Tax Tue, 24 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160463