https://www.taxtmi.com/caselaws?id=160319 An administrative circular could not alter the statutory formula under rule 6(1)(l) for computing deduction from the sale price of rice. The rule required deduction to be worked out strictly by reference to the tax rate applicable to rice, while the circular wrongly introduced the rebate relating to paddy and double taxation into that computation. Because the circular departed from the plain language of the rule, it was invalid in law, and assessment orders founded on it could not stand. Fresh assessments were left open on the basis of whether, and to what extent, tax formed part of the sale price, without reference to the circular. en-us Fri, 10 Sep 1999 00:00:00 +0530 Mon, 16 Dec 2013 12:04:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160319 An administrative circular could not alter the statutory formula under rule 6(1)(l) for computing deduction from the sale price of rice. The rule required deduction to be worked out strictly by reference to the tax rate applicable to rice, while the circular wrongly introduced the rebate relating to paddy and double taxation into that computation. Because the circular departed from the plain language of the rule, it was invalid in law, and assessment orders founded on it could not stand. Fresh assessments were left open on the basis of whether, and to what extent, tax formed part of the sale price, without reference to the circular. Case-Laws VAT and Sales Tax Fri, 10 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160319