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2000 (5) TMI 3 - SUPREME COURT
Revenue, pointed out by referring to several decisions of this Court to the effect that the circulars/ instructions given by the Board are no doubt binding in law on the authorities under the Act but when the SC or the HC has declared the law on the question arising for consideration it will not be open to a Court to direct that a Circular should be given effect to and not the view expressed in a decision of the SC or HC - revenue contention is accpeted