https://www.taxtmi.com/caselaws?id=158677 A departmental circular issued under the statutory clarification power was treated as binding on the Revenue while it remained in force, even if the Department later considered it inconsistent with the statute, until withdrawn prospectively. The Court also noted that whether the circular applied to particular dealers depended on the facts of each case and could not be conclusively decided at the show-cause notice stage. Accordingly, objections and supporting materials were to be placed before the assessing authority for a fresh decision on applicability in the assessment process. en-us Tue, 24 Apr 2007 00:00:00 +0530 Mon, 10 Mar 2014 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158677 A departmental circular issued under the statutory clarification power was treated as binding on the Revenue while it remained in force, even if the Department later considered it inconsistent with the statute, until withdrawn prospectively. The Court also noted that whether the circular applied to particular dealers depended on the facts of each case and could not be conclusively decided at the show-cause notice stage. Accordingly, objections and supporting materials were to be placed before the assessing authority for a fresh decision on applicability in the assessment process. Case-Laws VAT and Sales Tax Tue, 24 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158677