https://www.taxtmi.com/caselaws?id=154863 Section 35 of the U.P. Sales Tax Act was treated as a special, administrative jurisdiction available only when the matter was not already pending before an assessing authority or court. Its "final" effect was confined to that proceeding alone, so a Commissioner's declaration that an activity was not taxable did not bind the Sales Tax Officer or other statutory authorities deciding assessment liability on their own evidence and legal conclusions. Section 9(7) reinforced the independence of the assessment and appellate process from executive interference. No estoppel arose absent a binding assurance against tax liability, so the assessee could not prevent assessment on the strength of the section 35 order. en-us Tue, 23 Sep 1986 00:00:00 +0530 Tue, 27 Aug 2013 18:28:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154863 Section 35 of the U.P. Sales Tax Act was treated as a special, administrative jurisdiction available only when the matter was not already pending before an assessing authority or court. Its "final" effect was confined to that proceeding alone, so a Commissioner's declaration that an activity was not taxable did not bind the Sales Tax Officer or other statutory authorities deciding assessment liability on their own evidence and legal conclusions. Section 9(7) reinforced the independence of the assessment and appellate process from executive interference. No estoppel arose absent a binding assurance against tax liability, so the assessee could not prevent assessment on the strength of the section 35 order. Case-Laws VAT and Sales Tax Tue, 23 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154863