https://www.taxtmi.com/caselaws?id=161850 Section 42-A of the Andhra Pradesh General Sales Tax Act, 1957 gives the Commissioner only a general administrative power to issue directions to subordinate officers for proper administration of the Act. It does not authorise control over an assessing authority's statutory or quasi-judicial function in an individual case, and it does not create any enforceable right in a dealer to seek a case-specific clarification on rate of tax or assessment. The comparison with section 42-B of the Madhya Pradesh Act was rejected because that provision expressly required determination of disputed rate issues. Accordingly, the dealer could not compel such directions, and the writ challenge to the Commissioner's communication was not maintainable. en-us Thu, 09 Jun 2005 00:00:00 +0530 Fri, 07 Feb 2014 18:34:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161850 Section 42-A of the Andhra Pradesh General Sales Tax Act, 1957 gives the Commissioner only a general administrative power to issue directions to subordinate officers for proper administration of the Act. It does not authorise control over an assessing authority's statutory or quasi-judicial function in an individual case, and it does not create any enforceable right in a dealer to seek a case-specific clarification on rate of tax or assessment. The comparison with section 42-B of the Madhya Pradesh Act was rejected because that provision expressly required determination of disputed rate issues. Accordingly, the dealer could not compel such directions, and the writ challenge to the Commissioner's communication was not maintainable. Case-Laws VAT and Sales Tax Thu, 09 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161850