https://www.taxtmi.com/caselaws?id=274624 Section 47(2) of the M.P. Value Added Tax Act was examined alongside Sections 3, 3A and 46, and the Court read the scheme to mean that the earlier reference to the Dy. Commissioner of Commercial Tax (Appeal) in Section 3 had been omitted, while Section 3A separately established the Appellate Authority. On that reading, no further appeal or revision lay from the Dy. Commissioner of Commercial Tax (Appeal)'s order, which had attained finality. The Court also reiterated that a taxing statute must be construed strictly according to its language. On this basis, the impugned order was held not amenable to suo motu revision under Section 47(2). en-us Fri, 18 Aug 2017 00:00:00 +0530 Sat, 25 Aug 2018 09:26:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274624 Section 47(2) of the M.P. Value Added Tax Act was examined alongside Sections 3, 3A and 46, and the Court read the scheme to mean that the earlier reference to the Dy. Commissioner of Commercial Tax (Appeal) in Section 3 had been omitted, while Section 3A separately established the Appellate Authority. On that reading, no further appeal or revision lay from the Dy. Commissioner of Commercial Tax (Appeal)'s order, which had attained finality. The Court also reiterated that a taxing statute must be construed strictly according to its language. On this basis, the impugned order was held not amenable to suo motu revision under Section 47(2). Case-Laws VAT and Sales Tax Fri, 18 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274624