https://www.taxtmi.com/caselaws?id=150511 Cotton ropes made of twisted strands were held not to fall within the expression "braided cords" in the tax notification, because "braided" requires weaving, plaiting or interlacing. The reduced rate of tax was therefore unavailable. The Court also held that a Board of Revenue clarification issued to other dealers was not a statutory notification or order under section 17 of the Madras General Sales Tax Act, 1959, and could not bind taxing authorities. A departmental view cannot override the statute, and there can be no estoppel against a statutory charging and exemption scheme; the assessment was restored. en-us Fri, 07 Jul 1972 00:00:00 +0530 Fri, 17 May 2013 17:55:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150511 Cotton ropes made of twisted strands were held not to fall within the expression "braided cords" in the tax notification, because "braided" requires weaving, plaiting or interlacing. The reduced rate of tax was therefore unavailable. The Court also held that a Board of Revenue clarification issued to other dealers was not a statutory notification or order under section 17 of the Madras General Sales Tax Act, 1959, and could not bind taxing authorities. A departmental view cannot override the statute, and there can be no estoppel against a statutory charging and exemption scheme; the assessment was restored. Case-Laws VAT and Sales Tax Fri, 07 Jul 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150511