https://www.taxtmi.com/caselaws?id=156434 Section 59-A of the Kerala General Sales Tax Act, 1963 was construed as a statutory adjudicatory power to decide a referred question on the rate of tax after hearing both sides, not as a source of unilateral executive instruction or delegated legislation. The Government's decision under that provision binds only the parties to the reference for the relevant assessment year, while quasi-judicial authorities remain bound to interpret the Act and Rules independently. The provision was also held not to authorise retrospective clarification or decision that increases an assessee's tax burden; any such effect is confined to prospective operation. On that construction, the original assessment was restored. en-us Wed, 18 Jul 1990 00:00:00 +0530 Thu, 19 Sep 2013 16:03:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156434 Section 59-A of the Kerala General Sales Tax Act, 1963 was construed as a statutory adjudicatory power to decide a referred question on the rate of tax after hearing both sides, not as a source of unilateral executive instruction or delegated legislation. The Government's decision under that provision binds only the parties to the reference for the relevant assessment year, while quasi-judicial authorities remain bound to interpret the Act and Rules independently. The provision was also held not to authorise retrospective clarification or decision that increases an assessee's tax burden; any such effect is confined to prospective operation. On that construction, the original assessment was restored. Case-Laws VAT and Sales Tax Wed, 18 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156434