https://www.taxtmi.com/caselaws?id=242561 A clarification issued by the Authority for Clarification and Advance Rulings under the Karnataka Value Added Tax Act was binding on the dealer and subordinate officers, and could be displaced only through the Act's specified remedial routes. The Commissioner's use of general clarification power under Section 59(4) did not authorise annulment or override of an existing Section 60 clarification, because the statute provided revision and appeal as the proper mechanisms for challenge. A clarification in another dealer's case could not supersede the clarification granted in the applicant's own case. en-us Tue, 12 Mar 2013 00:00:00 +0530 Fri, 10 Oct 2014 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242561 A clarification issued by the Authority for Clarification and Advance Rulings under the Karnataka Value Added Tax Act was binding on the dealer and subordinate officers, and could be displaced only through the Act's specified remedial routes. The Commissioner's use of general clarification power under Section 59(4) did not authorise annulment or override of an existing Section 60 clarification, because the statute provided revision and appeal as the proper mechanisms for challenge. A clarification in another dealer's case could not supersede the clarification granted in the applicant's own case. Case-Laws VAT and Sales Tax Tue, 12 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242561