https://www.taxtmi.com/caselaws?id=159049 An administrative circular could not require production of a foreign buyer's purchase order as a precondition for export clearance where that requirement was not found in the governing statutory rule. The rule prescribed only the documents listed for export movement, and the circular added an extra condition beyond that framework. Because an administrative instruction cannot override, enlarge, or contradict the statutory rule, the additional requirement was held unenforceable. The matter was directed to be governed strictly by the rule, without reliance on the circular. en-us Fri, 15 Sep 1995 00:00:00 +0530 Wed, 13 Nov 2013 17:50:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159049 An administrative circular could not require production of a foreign buyer's purchase order as a precondition for export clearance where that requirement was not found in the governing statutory rule. The rule prescribed only the documents listed for export movement, and the circular added an extra condition beyond that framework. Because an administrative instruction cannot override, enlarge, or contradict the statutory rule, the additional requirement was held unenforceable. The matter was directed to be governed strictly by the rule, without reliance on the circular. Case-Laws VAT and Sales Tax Fri, 15 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159049