https://www.taxtmi.com/caselaws?id=161669 A tax circular clarifying that field latex and centrifuged latex are the same commodity binds revenue officers so long as it remains in force and has not been withdrawn. The Board's power to issue instructions for proper administration was treated as wide enough to issue this clarification, and the circular was not ultra vires because it did not create an exemption contrary to the Act. The relevant entry for rubber was read strictly on its plain language, with the listed latex forms treated as part of the same commodity, so the contrary view splitting centrifuged latex from rubber was rejected. en-us Mon, 08 Dec 2003 00:00:00 +0530 Mon, 03 Feb 2014 18:04:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161669 A tax circular clarifying that field latex and centrifuged latex are the same commodity binds revenue officers so long as it remains in force and has not been withdrawn. The Board's power to issue instructions for proper administration was treated as wide enough to issue this clarification, and the circular was not ultra vires because it did not create an exemption contrary to the Act. The relevant entry for rubber was read strictly on its plain language, with the listed latex forms treated as part of the same commodity, so the contrary view splitting centrifuged latex from rubber was rejected. Case-Laws VAT and Sales Tax Mon, 08 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161669