https://www.taxtmi.com/caselaws?id=160004 The Andhra Pradesh General Sales Tax Act, 1957 was held to confer only limited administrative power: the Government could remove difficulties, while the Commissioner could issue administrative instructions, but neither could issue a binding executive interpretation of schedule entries for assessing authorities. Assessing, appellate and revisional authorities remained bound to interpret the Act independently, so the government clarification was ultra vires and the consequential commissioner's order could not stand. On the tax entry question, item 24B was confined to refined vegetable oils derived from non-refined oils falling under item 24A, and imported refined oils not satisfying that description could not be included by interpretation. The concessional 2% rate was therefore unavailable, and the oils remained taxable at 10%. en-us Fri, 13 Nov 1998 00:00:00 +0530 Fri, 06 Dec 2013 16:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160004 The Andhra Pradesh General Sales Tax Act, 1957 was held to confer only limited administrative power: the Government could remove difficulties, while the Commissioner could issue administrative instructions, but neither could issue a binding executive interpretation of schedule entries for assessing authorities. Assessing, appellate and revisional authorities remained bound to interpret the Act independently, so the government clarification was ultra vires and the consequential commissioner's order could not stand. On the tax entry question, item 24B was confined to refined vegetable oils derived from non-refined oils falling under item 24A, and imported refined oils not satisfying that description could not be included by interpretation. The concessional 2% rate was therefore unavailable, and the oils remained taxable at 10%. Case-Laws VAT and Sales Tax Fri, 13 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160004