https://www.taxtmi.com/caselaws?id=160363 A generally issued departmental clarification permitting purchase of iron ore lumps against Form 37 under section 5-A of the Karnataka Sales Tax Act, 1957 binds the assessing authority while it remains in force. The court applied settled Supreme Court authority that a circular or instruction is not binding on the assessee or the court, but it is binding on the revenue administration and cannot be ignored by an assessing officer. Because the iron ore lumps were used as raw material in the manufacture of pig iron and cast iron, the clarification was treated as falling within section 5-A and had to be given effect to. en-us Wed, 01 Aug 2001 00:00:00 +0530 Mon, 16 Dec 2013 17:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160363 A generally issued departmental clarification permitting purchase of iron ore lumps against Form 37 under section 5-A of the Karnataka Sales Tax Act, 1957 binds the assessing authority while it remains in force. The court applied settled Supreme Court authority that a circular or instruction is not binding on the assessee or the court, but it is binding on the revenue administration and cannot be ignored by an assessing officer. Because the iron ore lumps were used as raw material in the manufacture of pig iron and cast iron, the clarification was treated as falling within section 5-A and had to be given effect to. Case-Laws VAT and Sales Tax Wed, 01 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160363