https://www.taxtmi.com/caselaws?id=153499 A Commissioner's circular fixing tax at 4 per cent for clay pickle jars, issued under the applicable statutory power and in force for the assessment year, bound officers implementing the Act and could not be ignored by the revisional authority. The circular also served as a contemporaneous exposition of the competing tariff entries where the description of the goods was unclear, and the consistent assessment of the same assessee's turnover in earlier years supported continuation of the same classification. The sale of pickle jars was therefore assessable under Entry 118 at 4 per cent, and classification under Entry 112 was unsustainable. en-us Mon, 04 Jul 1983 00:00:00 +0530 Wed, 24 Jul 2013 13:59:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153499 A Commissioner's circular fixing tax at 4 per cent for clay pickle jars, issued under the applicable statutory power and in force for the assessment year, bound officers implementing the Act and could not be ignored by the revisional authority. The circular also served as a contemporaneous exposition of the competing tariff entries where the description of the goods was unclear, and the consistent assessment of the same assessee's turnover in earlier years supported continuation of the same classification. The sale of pickle jars was therefore assessable under Entry 118 at 4 per cent, and classification under Entry 112 was unsustainable. Case-Laws VAT and Sales Tax Mon, 04 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153499