2011 (9) TMI 560

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..... Sonpal, A Panel Counsel for the Respondent   JUDGEMENT   The challenge in these proceedings is to a trade circular dated February 3, 2010, issued by the Commissioner of Sales Tax. By the circular in question the Commissioner has clarified that two earlier circulars being circulars 35-T of 2005 and circular No. 1-T of 2006 are withdrawn. The circular thereupon informs the trade that cer .....

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..... ticular case in a particular manner; or   (ii) so as to interfere with the discretion of the appellate authorities in any particular case:-   Provided further that, if the Commissioner is of the opinion that it is necessary in the public interest so to do, he may cause such instructions and directions to be published and circulated for general information."   Ex facie, on a readi .....

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..... ll paper would amount to paper within the meaning of entry 70 of Schedule C cannot obviously stand concluded by a trade circular since this is a matter which would have to be determined either in assessment proceedings or if an application for a determination to that effect is made to the Commissioner of Sales Tax. In either of those eventualities, it needs to be clarified that the impugned circul .....

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