COMMR. OF S.T., ORISSA vs M/S. HALARI STORE

The Supreme Court held that the Additional Commissioner of Sales Tax lacks jurisdiction to revise an appellate order of the Assistant Commissioner under Section 23(4)(a) of the Orissa Sales Tax Act, as the appellate order does not qualify as an 'order made under this Act'. The Court affirmed the High Court's decision to quash the impugned notices issued to the respondent-dealer, establishing that the revisional power is limited when it concerns appellate orders. Consequently, the appeals were dismissed, upholding the High Court's ruling.