https://www.taxtmi.com/caselaws?id=175922 Commissioner interference with an assessment order under Section 46 of the Delhi Sales Tax Act was impermissible where the statutory requirements for such interference were not satisfied. The Supreme Court noted that the Commissioner should not have interfered because Section 46 conditions were not complied with, and relief on that issue was in favour of the assessee. The wider questions on the applicability of the Delhi Value Added Tax Act, 2004 and the repeal of the Delhi Sales Tax Act were expressly kept open and were not decided. en-us Mon, 31 Mar 2008 00:00:00 +0530 Fri, 08 Sep 2017 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175922 Commissioner interference with an assessment order under Section 46 of the Delhi Sales Tax Act was impermissible where the statutory requirements for such interference were not satisfied. The Supreme Court noted that the Commissioner should not have interfered because Section 46 conditions were not complied with, and relief on that issue was in favour of the assessee. The wider questions on the applicability of the Delhi Value Added Tax Act, 2004 and the repeal of the Delhi Sales Tax Act were expressly kept open and were not decided. Case-Laws VAT and Sales Tax Mon, 31 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175922