https://www.taxtmi.com/caselaws?id=157842 A clarification issued under section 59A of the Kerala General Sales Tax Act, 1963 could not validly determine the rate of tax on X-ray films because that power did not authorise the Government to decide tax classification or rate. The Tribunal's view that the clarification could not support the revised and original assessments was consistent with binding precedent, and no error of law was shown to justify interference. en-us Wed, 25 Aug 1993 00:00:00 +0530 Fri, 11 Oct 2013 14:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157842 A clarification issued under section 59A of the Kerala General Sales Tax Act, 1963 could not validly determine the rate of tax on X-ray films because that power did not authorise the Government to decide tax classification or rate. The Tribunal's view that the clarification could not support the revised and original assessments was consistent with binding precedent, and no error of law was shown to justify interference. Case-Laws VAT and Sales Tax Wed, 25 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157842