Administrative trade circulars cannot conclusively ermine statutory classification; wallpaper entry treatment must be decided in proper proceedings.

A trade circular issued under the Maharashtra Value Added Tax Act could not conclusively decide whether wallpaper fell within entry 70 of Schedule C or bind the competent authority in assessment or determination proceedings. Although the Commissioner may issue instructions to subordinate authorities for carrying out the Act, those directions cannot require a particular order in a specific case or curtail quasi-judicial discretion. The statutory classification question had to be decided independently in appropriate proceedings, so the circular was not binding or conclusive on the issue.

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Issues: Whether the trade circular could conclusively determine that wallpaper fell within entry 70 of Schedule C and bind the competent authority in assessment or determination proceedings.

Analysis: Section 10(10) of the Maharashtra Value Added Tax Act, 2002 empowers the Commissioner to issue instructions and directions to subordinate authorities for carrying out the purposes of the Act, but such directions cannot require a particular order in a particular case or interfere with appellate discretion. A trade circular cannot pre-empt a statutory classification issue that must be decided in assessment proceedings or in a determination proceeding under the Act. The question whether wallpaper answers the description of paper under entry 70 of Schedule C was therefore not one that could be finally concluded by the circular, and the circular could not be treated as binding or foreclosing the quasi-judicial function of the competent authority.

Conclusion: The circular was held not to be binding or conclusive on the classification issue, and the question whether wallpaper falls within entry 70 of Schedule C was left to be decided in appropriate proceedings under the Act.

Ratio Decidendi: An administrative circular cannot conclusively determine a statutory classification issue or bind the quasi-judicial authority charged with deciding it under the Act.

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