https://www.taxtmi.com/caselaws?id=158418 A Commissioner's determination under section 42-B of the Madhya Pradesh General Sales Tax Act, 1958 binds subordinate authorities on rate of tax, but it does not bind the appellate forum. The Tribunal was therefore required to examine afresh the taxability and exempt status of compressed woollen felts above 3 mm thickness, including whether they satisfied the test of pliability for exemption. Clarificatory orders or circular-style interpretations represent the Government's view only and cannot foreclose judicial or appellate scrutiny. The Tribunal's refusal to decide the matter on merits was held unjustified, and the issue had to be reconsidered in accordance with law. en-us Fri, 01 Dec 1995 00:00:00 +0530 Mon, 28 Oct 2013 12:46:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158418 A Commissioner's determination under section 42-B of the Madhya Pradesh General Sales Tax Act, 1958 binds subordinate authorities on rate of tax, but it does not bind the appellate forum. The Tribunal was therefore required to examine afresh the taxability and exempt status of compressed woollen felts above 3 mm thickness, including whether they satisfied the test of pliability for exemption. Clarificatory orders or circular-style interpretations represent the Government's view only and cannot foreclose judicial or appellate scrutiny. The Tribunal's refusal to decide the matter on merits was held unjustified, and the issue had to be reconsidered in accordance with law. Case-Laws VAT and Sales Tax Fri, 01 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158418