https://www.taxtmi.com/caselaws?id=161578 A clarificatory circular relating to a newly introduced tariff entry cannot be applied to assessment years before that entry came into force. The Tribunal erred in treating computer printer ribbons as taxable under item 128 of the First Schedule for an assessment year preceding 1 April 1992, because that entry was introduced only from that date. The circular could not govern the earlier year, and the Tribunal's order was therefore unsustainable. The matter was left to the assessing authority to determine taxability afresh in accordance with law, independent of the circular. en-us Mon, 18 Nov 2002 00:00:00 +0530 Sat, 01 Feb 2014 13:22:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161578 A clarificatory circular relating to a newly introduced tariff entry cannot be applied to assessment years before that entry came into force. The Tribunal erred in treating computer printer ribbons as taxable under item 128 of the First Schedule for an assessment year preceding 1 April 1992, because that entry was introduced only from that date. The circular could not govern the earlier year, and the Tribunal's order was therefore unsustainable. The matter was left to the assessing authority to determine taxability afresh in accordance with law, independent of the circular. Case-Laws VAT and Sales Tax Mon, 18 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161578