Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 2009 (2) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (2) TMI 454 - SC - VAT and Sales TaxWhether the Commissioner on the administrative side under the Gujarat Sales Tax Act, 1969 had the authority/ competence to issue the 2001 circular? Held that:- The High Court will decide the above questions on the merits without reference to the circulars dated February 19, 2001 or the circular dated September 2, 2005 and uninfluenced by the observations in the impugned judgment. The question whether the 2001 circular gives rise to accrued rights in favour of the assessees or whether the Revenue is estopped from impugning the legality of the 2001 circular will not be the subject-matter of the remand or any proceedings thereafter.
|