https://www.taxtmi.com/caselaws?id=162796 The court held that the Commissioner of Commercial Taxes lacked authority to issue circulars interpreting orders of courts and Tribunals under the APGST Act. The circular in question, not issued under the relevant section, was set aside as unauthorized. It was emphasized that classification of goods is a quasi-judicial power vested in specific authorities and cannot be altered by circular instructions. While acknowledging the binding nature of circulars on departmental officials, the court clarified that they cannot modify statutory provisions or impede quasi-judicial powers. The court allowed proceedings to continue based on show cause notices, to be decided independently and in compliance with the 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 court held that the Commissioner of Commercial Taxes lacked authority to issue circulars interpreting orders of courts and Tribunals under the APGST Act. The circular in question, not issued under the relevant section, was set aside as unauthorized. It was emphasized that classification of goods is a quasi-judicial power vested in specific authorities and cannot be altered by circular instructions. While acknowledging the binding nature of circulars on departmental officials, the court clarified that they cannot modify statutory provisions or impede quasi-judicial powers. The court allowed proceedings to continue based on show cause notices, to be decided independently and in compliance with the law. Case-Laws VAT and Sales Tax Wed, 24 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162796