https://www.taxtmi.com/caselaws?id=161175 The Supreme Court held that the Joint Commissioner of Commercial Taxes (Administration) in Bangalore had jurisdiction under Section 15(1) of the Act to pass the impugned order. The Court clarified that the notification empowering Deputy Commissioners included Joint Commissioners, as per subsequent amendments. It was ruled that the revisional authority correctly revised the assessment orders as the appellant failed to provide sufficient evidence, leading to orders prejudicial to revenue. The Court upheld the revisional orders, dismissing the appeals with no costs. en-us Fri, 02 Sep 1994 00:00:00 +0530 Wed, 08 Jan 2014 17:55:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161175 The Supreme Court held that the Joint Commissioner of Commercial Taxes (Administration) in Bangalore had jurisdiction under Section 15(1) of the Act to pass the impugned order. The Court clarified that the notification empowering Deputy Commissioners included Joint Commissioners, as per subsequent amendments. It was ruled that the revisional authority correctly revised the assessment orders as the appellant failed to provide sufficient evidence, leading to orders prejudicial to revenue. The Court upheld the revisional orders, dismissing the appeals with no costs. Case-Laws VAT and Sales Tax Fri, 02 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161175