https://www.taxtmi.com/caselaws?id=162774 A revenue clarification issued by the Commercial Taxes authority was treated as executive in character and binding on the department while it remained in force. The principle applied was that such departmental clarifications may guide assessment, but any withdrawal or change can operate only prospectively and cannot be used to prejudice an assessment already governed by the earlier position. On that basis, the later clarification could not justify retrospective reclassification of compacting machinery or an enhanced tax liability for the relevant assessment year, and the assessment order was quashed. en-us Wed, 01 Nov 2006 00:00:00 +0530 Fri, 14 Mar 2014 10:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162774 A revenue clarification issued by the Commercial Taxes authority was treated as executive in character and binding on the department while it remained in force. The principle applied was that such departmental clarifications may guide assessment, but any withdrawal or change can operate only prospectively and cannot be used to prejudice an assessment already governed by the earlier position. On that basis, the later clarification could not justify retrospective reclassification of compacting machinery or an enhanced tax liability for the relevant assessment year, and the assessment order was quashed. Case-Laws VAT and Sales Tax Wed, 01 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162774