https://www.taxtmi.com/caselaws?id=161438 A departmental circular lacking statutory force could not restrain a taxing officer's quasi-judicial function, and an administrative direction cannot override powers exercised under the Act and Rules. The later statutory amendment reinforced that such directions must remain consistent with the governing law. On the tax issue, the certificates were issued consistently with the law then in force because casual disposal of unserviceable materials was not exigible to sales tax and the entity was not shown to be carrying on scrap trading with profit motive. As the certifications were bona fide and no mala fides or intent to cause revenue loss was established, disciplinary penalties and the finding of pecuniary loss were unsustainable. en-us Mon, 02 Sep 2002 00:00:00 +0530 Tue, 28 Jan 2014 18:13:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161438 A departmental circular lacking statutory force could not restrain a taxing officer's quasi-judicial function, and an administrative direction cannot override powers exercised under the Act and Rules. The later statutory amendment reinforced that such directions must remain consistent with the governing law. On the tax issue, the certificates were issued consistently with the law then in force because casual disposal of unserviceable materials was not exigible to sales tax and the entity was not shown to be carrying on scrap trading with profit motive. As the certifications were bona fide and no mala fides or intent to cause revenue loss was established, disciplinary penalties and the finding of pecuniary loss were unsustainable. Case-Laws VAT and Sales Tax Mon, 02 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161438