https://www.taxtmi.com/caselaws?id=161175 A special empowerment notification under the Karnataka Tax on Entry of Goods Act continued to support revisional jurisdiction after statutory redesignation of the office, because the 1981 delegation was read with the parent Act and the General Clauses Act so that the reference to Deputy Commissioner applied to the Joint Commissioner. The later restructuring notification did not displace that separate revisional power. The revisional correction of the assessment was also sustained because the dealer failed to produce reliable proof that the disputed turnover was not liable to entry tax, and the burden of proving exemption or non-liability remained on the dealer. 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 A special empowerment notification under the Karnataka Tax on Entry of Goods Act continued to support revisional jurisdiction after statutory redesignation of the office, because the 1981 delegation was read with the parent Act and the General Clauses Act so that the reference to Deputy Commissioner applied to the Joint Commissioner. The later restructuring notification did not displace that separate revisional power. The revisional correction of the assessment was also sustained because the dealer failed to produce reliable proof that the disputed turnover was not liable to entry tax, and the burden of proving exemption or non-liability remained on the dealer. Case-Laws VAT and Sales Tax Fri, 02 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161175