https://www.taxtmi.com/caselaws?id=160270 Beneficial tax circulars and departmental clarifications issued under statutory administrative power bind revenue authorities while they remain in force, even if they depart from a strict reading of the charging provision. A later withdrawal does not defeat the assessee's entitlement under an existing favourable clarification, because withdrawal operates prospectively only. Applied to the Karnataka Sales Tax framework on the rate of tax for TV games, the assessing authority was required to follow the Commissioner's beneficial clarification and recompute the assessment accordingly, limiting tax to the clarified rate of 8 per cent. en-us Wed, 17 Nov 1999 00:00:00 +0530 Fri, 13 Dec 2013 17:30:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160270 Beneficial tax circulars and departmental clarifications issued under statutory administrative power bind revenue authorities while they remain in force, even if they depart from a strict reading of the charging provision. A later withdrawal does not defeat the assessee's entitlement under an existing favourable clarification, because withdrawal operates prospectively only. Applied to the Karnataka Sales Tax framework on the rate of tax for TV games, the assessing authority was required to follow the Commissioner's beneficial clarification and recompute the assessment accordingly, limiting tax to the clarified rate of 8 per cent. Case-Laws VAT and Sales Tax Wed, 17 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160270