https://www.taxtmi.com/caselaws?id=162433 The court dismissed the revisions for assessment years 1979-80 and 1978-79 under section 21 of the U.P. Sales Tax Act, 1948. The Tribunal overturned the Deputy Commissioner's decision, citing a circular issued by the Commissioner of Sales Tax and previous Tribunal orders. The court emphasized the binding nature of administrative circulars on tax authorities and their role in easing procedural burdens on taxpayers. The retrospective application of the circular was deemed beneficial to the assessee, leading to the dismissal of the revisions due to lack of merit. en-us Wed, 30 Apr 2003 00:00:00 +0530 Wed, 26 Feb 2014 16:04:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162433 The court dismissed the revisions for assessment years 1979-80 and 1978-79 under section 21 of the U.P. Sales Tax Act, 1948. The Tribunal overturned the Deputy Commissioner's decision, citing a circular issued by the Commissioner of Sales Tax and previous Tribunal orders. The court emphasized the binding nature of administrative circulars on tax authorities and their role in easing procedural burdens on taxpayers. The retrospective application of the circular was deemed beneficial to the assessee, leading to the dismissal of the revisions due to lack of merit. Case-Laws VAT and Sales Tax Wed, 30 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162433