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2011 (4) TMI 1080 - SC - VAT and Sales TaxBenefit of the sales tax deferral scheme - whether circulars issued by the Revenue are binding on the departmental authorities – Held that:- clarifications/circulars issued by the Central Government and of the State Government are concerned they represent merely their understanding of the statutory provisions. They are not binding upon the court. It is for the court to declare what the particular provision of statute says and it is not for the executive, it is not the case of the Revenue that circular dated May 1, 2000 is in conflict with either any statutory provision or the deferral schemes announced under the aforementioned Government orders, circular is binding in law on the adjudicating authority under the TNGST Act, no merit in this appeal and the same is dismissed accordingly
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