https://www.taxtmi.com/caselaws?id=162102 Writ jurisdiction was held maintainable despite an alternative statutory remedy where reassessment was alleged to have been driven by administrative dictation rather than independent statutory satisfaction. The circular was treated as impermissibly constraining assessing officers, so the proposition notices and reassessment orders were invalidated. On the exemption issue, the schedule and exemption notifications were construed to include parts of computers and computer peripherals within the covered goods, so turnover tax and resale tax relief extended to those parts. The Commissioner was also treated as competent to withdraw an earlier clarification, and a withdrawn circular did not continue to bind the department for the impugned assessments. en-us Thu, 01 Sep 2005 00:00:00 +0530 Wed, 19 Feb 2014 12:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162102 Writ jurisdiction was held maintainable despite an alternative statutory remedy where reassessment was alleged to have been driven by administrative dictation rather than independent statutory satisfaction. The circular was treated as impermissibly constraining assessing officers, so the proposition notices and reassessment orders were invalidated. On the exemption issue, the schedule and exemption notifications were construed to include parts of computers and computer peripherals within the covered goods, so turnover tax and resale tax relief extended to those parts. The Commissioner was also treated as competent to withdraw an earlier clarification, and a withdrawn circular did not continue to bind the department for the impugned assessments. Case-Laws VAT and Sales Tax Thu, 01 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162102