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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Effect of administrative circulars: statutory notifications prevail, preventing circulars from imposing or restricting exemption conditions.</h1> The primary issue is whether an administrative circular can alter or restrict a statutory notification; earlier rulings enforced board circulars as binding departmental interpretation, but later decisions and tribunal practice hold that a circular cannot take away from or whittle down a statutorily issued notification, so where a circular directly conflicts with a notification the notification governs and administrative circulars cannot impose new conditions or limit the notification's scope.

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