1987 (1) TMI 466

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..... ernment Pleader on behalf of the respondent. When the Deputy Commissioner passed an order in May, 1983, setting aside the assessment levying sales tax on multi-point, the settled legal position is that it is liable to tax at single point. That order has been revised by the Commissioner of Commercial Taxes in October, 1986, holding that the Deputy Commissioner had no jurisdiction to entertain a r .....

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..... e unamended provisions were applicable to the case. It is not the case that the amended provision has any retrospective effect. In this view, in setting aside or revising the order passed by the Deputy Commissioner on the sole ground that he had no power in that behalf, the Commissioner has acted illegally and without proper application of mind in regard to the real legal position. In that view we .....

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