https://www.taxtmi.com/caselaws?id=162796 The Commissioner of Commercial Taxes could issue administrative instructions for subordinate officers, but not circulars purporting to interpret or clarify orders of courts or tribunals in a manner affecting quasi-judicial adjudication under the Andhra Pradesh General Sales Tax Act, 1957. As the impugned communication was expressly treated as an internal circular and not as an exercise of statutory power under section 42-A, it lacked any lawful source of authority and could not be sustained. The Andhra Pradesh High Court therefore set aside the circular, while leaving the show cause notices undisturbed and permitting the assessing authority to proceed on its own merits and in accordance with law. en-us Wed, 24 Aug 2005 00:00:00 +0530 Fri, 14 Mar 2014 13:07:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162796 The Commissioner of Commercial Taxes could issue administrative instructions for subordinate officers, but not circulars purporting to interpret or clarify orders of courts or tribunals in a manner affecting quasi-judicial adjudication under the Andhra Pradesh General Sales Tax Act, 1957. As the impugned communication was expressly treated as an internal circular and not as an exercise of statutory power under section 42-A, it lacked any lawful source of authority and could not be sustained. The Andhra Pradesh High Court therefore set aside the circular, while leaving the show cause notices undisturbed and permitting the assessing authority to proceed on its own merits and in accordance with law. Case-Laws VAT and Sales Tax Wed, 24 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162796