TMI Blog2019 (3) TMI 1481X X X X Extracts X X X X X X X X Extracts X X X X ..... ve effect and that the appellants are governed by the earlier clarification, we hold that they will be entitled for refund of the amount if any paid, without allowing them the exemptions. The appeals are dismissed by declining the challenge raised against the impugned clarification. - OT. Appeal. No. 3 of 2014 - - - Dated:- 14-3-2019 - MR C. K. ABDUL REHIM AND MR R. NARAYANA PISHARADI, JJ. For The Appellant : ADVS. SRI. RAJU JOSEPH (SR. ) SRI. K. T. POULOSE (KORATTY) For The Respondents : SR GP- SRI. V. K. SHAMSUDHEEN COMMON JUDGMENT Abdul Rehim , J . Since the challenge raised in both these appeals is against the very same order passed by the authority under Section 94 of the Kerala Value Added Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in OTA Nos.8 and 10 of 2013 the Division Bench had disposed of OTA 5/2014, which was also filed challenging the very same clarification, which is challenged in the present appeals. In that case also, it was made clear by this court that, the impugned clarification will have only prospective effect and will not fasten the appellant with any liability for refund of any amount already paid to him on the strength of the previous clarification. 4. In view of the judgments in OTA Nos.8 and 10 of 2013 and in OTA 5/2014, learned senior counsel appearing for the appellants in these cases had fairly conceded that, the appeals can be dismissed by confirming the impugned clarification. But he made a request to this court to make it clear that the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te for the court to direct that the circular should be given effect to; and not the view expressed in the decision of the court. So far as the clarification issued by the Government, 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. Looked at from another angle, a circular which is contrary to the statutory provision has really no existence in law. 6. While considering the contentions based on the applicability of the clarification issued in the year 2007, which is modified through the impugned clarification issued on 30.08.2013, we take note of the fact that the judgments ..... X X X X Extracts X X X X X X X X Extracts X X X X
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