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

Dated:- 30-3-2015 - 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 .....

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