https://www.taxtmi.com/caselaws?id=152886 Departmental circulars issued without statutory authority cannot alter tax liability, bind sales tax authorities, or operate retrospectively to prevent revision of assessments; the text states they cannot override the charging and schedule provisions of the statute. Hair-oil is treated as a cosmetic under entry 17 of the First Schedule because the term was construed in its ordinary and commercial sense to include articles that beautify, protect, or improve hair. On that construction, the higher rate of tax was upheld and the assessee's challenge failed. en-us Fri, 23 Nov 1979 00:00:00 +0530 Fri, 12 Jul 2013 12:27:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152886 Departmental circulars issued without statutory authority cannot alter tax liability, bind sales tax authorities, or operate retrospectively to prevent revision of assessments; the text states they cannot override the charging and schedule provisions of the statute. Hair-oil is treated as a cosmetic under entry 17 of the First Schedule because the term was construed in its ordinary and commercial sense to include articles that beautify, protect, or improve hair. On that construction, the higher rate of tax was upheld and the assessee's challenge failed. Case-Laws VAT and Sales Tax Fri, 23 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152886