https://www.taxtmi.com/caselaws?id=128040 A departmental letter issued by a subordinate tax officer could not create an enforceable rebate or prevent levy of sales tax where the Hyderabad General Sales Tax Act contained no statutory authority for such relief. A mistaken or unauthorized departmental interpretation cannot override the taxing statute, and a dealer cannot rely on it to defeat a statutory tax liability. The settled principle that there is no estoppel against a statute applied, especially where the law imposes a positive duty to pay tax and public revenue cannot be waived by an unauthorized administrative communication. The tax liability therefore remained enforceable notwithstanding the letter. en-us Wed, 24 Feb 1960 00:00:00 +0530 Tue, 26 Mar 2013 11:41:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128040 A departmental letter issued by a subordinate tax officer could not create an enforceable rebate or prevent levy of sales tax where the Hyderabad General Sales Tax Act contained no statutory authority for such relief. A mistaken or unauthorized departmental interpretation cannot override the taxing statute, and a dealer cannot rely on it to defeat a statutory tax liability. The settled principle that there is no estoppel against a statute applied, especially where the law imposes a positive duty to pay tax and public revenue cannot be waived by an unauthorized administrative communication. The tax liability therefore remained enforceable notwithstanding the letter. Case-Laws VAT and Sales Tax Wed, 24 Feb 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128040