2005 (9) TMI 598 - HC - CST, VAT & Sales Tax

Extract:
.......aside. As in this case, the clarification given in the circular is not correct in law and consequently his instruction to bring it to tax is also bad in law. As stated above, on all other aspects, I am in respectful agreement with the conclusion reached by my learned brother. Accordingly, the appeal is allowed in terms stated by my learned brother.