TMI Blog2007 (4) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... r 1994-95. The dispute relates to the rate of tax on menthol. Dealer/opposite party (hereinafter referred to as dealer ) admitted the tax at 7.5 per cent on menthol treating it as medicines in view of the circular issued by the Commissioner of Trade Tax dated April 12, 1983 which was issued on the basis of the Government Order. The assessing authority had not accepted the claim of the dealer a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the order of the Deputy Commissioner (Appeals) Commissioner of Trade Tax filed appeal before the Tribunal. The Tribunal by the impugned order Dismissed the appeal and upheld the order of the Deputy Commissioner (Appeals). Heard learned counsel for the parties. I do not find any error in the order of the Tribunal. Circular dated April 12, 1983 issued by the Commissioner of Trade Tax rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 SCC 84, the apex court held as follows : This question is no more res integra in view of the various judgments of this court. This court in a catena of decisions has held that the circulars issued under section 37B of the said Act are binding on the Department and the Department cannot be permitted to take a stand contrary to the instructions issued by the Board. These judgments have also h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... line are, according to this court, of far greater importance than the winning or losing of court proceedings. In the case of Collector of Central Excise v. Jayant Dalal Private Ltd. [1997] 10 SCC 402, this court has held that it is not open to the Revenue to advance an argument or even file an appeal against the correctness of the binding nature of the circulars issued by the Board. Similarly is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicines till August 23, 1994 in view of the circular issued by the Commissioner of Trade Tax and, thereafter, liable to tax at 10 per cent in view of the decision of this court in the case of Allied Distillation Co., Moradabad v. Commissioner of Sales Tax [1995] UPTC 393 cannot be said to be unjustified and is accordingly, upheld. In the result, revision fails and is accordingly, dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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