https://www.taxtmi.com/caselaws?id=161606 The Delhi Sales Tax Act, 1975 leaves classification of goods to the assessing authority on the facts of each case, and the Commissioner cannot use an administrative circular to bind officers on a matter requiring quasi-judicial determination. In the absence of an express statutory power comparable to section 37B of the Central Excise Act, 1944 or section 119 of the Income-tax Act, 1961, such a circular cannot fetter statutory discretion or direct the outcome of pending assessments. A reassessment notice issued solely in reliance on that circular therefore rests on an invalid foundation and is without authority. en-us Tue, 30 Apr 2002 00:00:00 +0530 Sat, 01 Feb 2014 16:52:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161606 The Delhi Sales Tax Act, 1975 leaves classification of goods to the assessing authority on the facts of each case, and the Commissioner cannot use an administrative circular to bind officers on a matter requiring quasi-judicial determination. In the absence of an express statutory power comparable to section 37B of the Central Excise Act, 1944 or section 119 of the Income-tax Act, 1961, such a circular cannot fetter statutory discretion or direct the outcome of pending assessments. A reassessment notice issued solely in reliance on that circular therefore rests on an invalid foundation and is without authority. Case-Laws VAT and Sales Tax Tue, 30 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161606