https://www.taxtmi.com/caselaws?id=103574 Cast iron castings manufactured from cast iron were treated as distinct commercial commodities and not included within the statutory expression "cast iron" in the sales tax schedules. Executive clarifications and circulars were held to represent only the Government's understanding of the statute and could not bind courts or quasi-judicial authorities. A power to remove difficulties could not be used to change the substantive levy or operate as an exemption; if exemption was intended, it had to be granted under the exemption provision and in the prescribed manner. en-us Tue, 27 Apr 1993 00:00:00 +0530 Fri, 17 Oct 2025 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103574 Cast iron castings manufactured from cast iron were treated as distinct commercial commodities and not included within the statutory expression "cast iron" in the sales tax schedules. Executive clarifications and circulars were held to represent only the Government's understanding of the statute and could not bind courts or quasi-judicial authorities. A power to remove difficulties could not be used to change the substantive levy or operate as an exemption; if exemption was intended, it had to be granted under the exemption provision and in the prescribed manner. Case-Laws VAT / Sales Tax Tue, 27 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103574