TMI Blog2000 (1) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... R.C. Verma and R.B. Misra, Advocates, for the appellant. Dr. Meera Agarwal, Govind Sharan and Ramesh Chandra Mishra, Advocates, for the respondent. -------------------------------------------------- M. KATJU, J.- This revision and the connected revisions have been filed against the impugned order of the Sales Tax Tribunal, Agra Bench, dated December 25, 1991. These revisions rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. Commissioner of Sales Tax that the said circular is binding on the department. Since the applicant held eligibility certificate in the relevant assessment years its sale was not taxable. Consequently the penalty should also not be imposed under section 3-B of the U.P. Sales Tax Act on the assessee on the ground that forms 3-C(2), 3-C(5) were issued to the selling commission agent. The revisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... placed upon the judgment of two learned judges of this court in Bengal Iron Corporation v. CTO [1993] 90 STC 47. In paragraph 18, it was said : "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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a manner which is, according to them, contrary to the law. A circular by tax authorities is not binding on the courts. It is not binding on the assessee. However, the interpretation that is thereby placed by the taxing authority on the law is binding on that taxing authority. In other words, the taxing authority cannot be heard to advance an argument that is contrary to that interpretation. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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