https://www.taxtmi.com/caselaws?id=159614 An administrative tax circular interpreting export-linked exemption provisions was unsustainable because it ignored the explanation to section 7(b) of the Andhra Pradesh General Sales Tax Act, 1957, which broadens the meaning of sale or purchase effected immediately before export to include the last preceding transaction. A clarification issued to subordinate authorities must consider all relevant provisions governing the exemption scheme. Assessments that were based on or materially influenced by the invalid circular were set aside and remitted for fresh consideration uninfluenced by it, while exemption disputes independently decided on other grounds were left to statutory remedies. en-us Fri, 09 Apr 1999 00:00:00 +0530 Thu, 28 Nov 2013 14:23:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159614 An administrative tax circular interpreting export-linked exemption provisions was unsustainable because it ignored the explanation to section 7(b) of the Andhra Pradesh General Sales Tax Act, 1957, which broadens the meaning of sale or purchase effected immediately before export to include the last preceding transaction. A clarification issued to subordinate authorities must consider all relevant provisions governing the exemption scheme. Assessments that were based on or materially influenced by the invalid circular were set aside and remitted for fresh consideration uninfluenced by it, while exemption disputes independently decided on other grounds were left to statutory remedies. Case-Laws VAT and Sales Tax Fri, 09 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159614