Just a moment...

Report
FeedbackReport
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Put words in double quotes for exact word search, eg: "income tax"
  2. Avoid noise words such as : 'and, of, the, a'
  3. Sort by Relevance to get the most relevant document.
  4. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  5. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  8. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Expand ❯❯
Close ✕
🔎 TMI Notes - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----
  • ---- All Laws----
  • Benami Property
  • Bills
  • Central Excise
  • Companies Law
  • Customs
  • DGFT
  • FEMA
  • GST
  • GST - States
  • IBC
  • Income Tax
  • Indian Laws
  • Money Laundering
  • SEBI
  • SEZ
  • Service Tax
  • VAT / Sales Tax
Types:
---- All Types ----
  • ---- All Types ----
  • Act Rules
  • Case Laws
  • Circulars
  • Manuals
  • News
  • Notifications
    Act Rules Bills
    Legislative Continuity and Change in Tax Treatment of Specified Articles : SCHEDULE-XIII of the Inco...
    Act Rules Bills
    Statutory Classification of Minerals under Indian Income Tax Law : SCHEDULE-XII of the Income Tax Bi...
    Act Rules Bills
    Modernising Provident, Superannuation, and Gratuity Fund Regulation and Taxation : SCHEDULE-XI of th...
    Act Rules Bills
    Practical Perspectives on Insurance Business Taxation in India : SCHEDULE-XIV of Income Tax Bill, 20...
    Act Rules Bills
    Transitional Powers and Executive Discretion in Indian Tax Statutes : Clause 535 of the Income Tax B...
    Act Rules Bills
    The Jurisprudence of Repeal and Savings in Indian Income Tax Law : Clause 536 of the Income Tax Bill...
    Act Rules Bills
    Legislative Scrutiny of Delegated Legislation in Indian Tax Law : Clause 534 of the Income Tax Bill,...
    Act Rules Bills
    Rule-Making Powers under Indian Income Tax Law : Clause 533 of the Income Tax Bill, 2025 Vs. Section...
    Act Rules Bills
    The Legal Evolution of Tax Exemptions for Union Territories : Clause 531 of the Income Tax Bill, 202...
    Act Rules Bills
    Evolution and Analysis of Interim Tax Charging Provisions : Clause 530 of the Income Tax Bill, 2025 ...
    Act Rules Bills
    Evolution of Executive Scheme-Making Powers in Indian Income Tax Law : Clause 532 of the Income Tax ...
    Act Rules Bills
    Withdrawal of Statutory Approvals under Indian Income Tax Law : Clause 529 of the Income Tax Bill, 2...
    Act Rules Bills
    Legal Perspectives on Condonation of Delay in Income Tax Approvals : Clause 528 of Income Tax Bill, ...
    Act Rules Bills
    Executive Discretion and Tax Incentives in India's Mineral Oil Sector : Clause 527 of the Income Tax...
    Act Rules Bills
    Immunity and Jurisdictional Bar in Tax Administration : Clause 526 of the Income Tax Bill, 2025 Vs. ...
    Act Rules Bills
    Authorisation and Assessment in Multi-Person Search Cases : Clause 525 of the Income Tax Bill, 2025 ...
    Act Rules Bills
    Rebuttable Presumptions in Tax Searches : Clause 524 of the Income Tax Bill, 2025 Vs. Section 292C o...
    Act Rules Bills
    Deeming Service of Notice in Tax Proceedings Under Income Tax Law : Clause 523 of the Income Tax Bil...
    Act Rules Bills
    Technicalities vs. Substantive Justice : Clause 522 of the Income Tax Bill, 2025 Vs. Section 292B of...
    Act Rules Bills
    Exclusion of Probationary Relief for Tax Offenders : Clause 521 of the Income Tax Bill, 2025 Vs. Sec...

Are you sure you want to delete "My most important" ?

NOTE:

Back

All TMI Notes

Showing Results for : Law : All
Reset Filters
Showing
Records
ExpandCollapse
    Back

    All TMI Notes

    Showing Results for : Law : AllReset Filters
    Case ID :
    VAT / Sales Tax

    Whether circulars are binding on Qusi judicial authorities? If Yes, to what extent and scope / limitation?

    📋
    Contents
    Manuals
    Plus +
    Summary
    Note

    Note

    Note

    Bookmark

    print

    Print

    Bengal Iron Corporation Versus Commercial Tax Officer - 1993 (4) TMI 277 - SUPREME COURT OF INDIA

    In this case, apex Court answer the question as No.

    So far as Clarifications/Circulars issued by the Central Government and/ or State Government are concerned, they represent merely their understanding of the statutory provisions. They are not binding upon the courts. It is true that those clarifications and circulars were communicated to the concerned dealers but even so nothing prevents the State from recovering the tax, if in truth such tax was leviable according to law. There can be no estoppel against the statute.

    The understanding of the Government, whether in favour or against the assessee, is nothing more than its understanding and opinion. It is doubtful whether such clarifications and circulars bind the quasi-judicial functioning of the authorities under the Act. While acting in quasi-judicial capacity, they are bound by law and not by any administrative instructions, opinions, clarifications or circulars.

     

    Topics

    ActsIncome Tax