https://www.taxtmi.com/caselaws?id=245680 A statutory clarification issued to ensure uniform assessments is binding on the assessing authority and must be considered when deciding rectification or classification disputes over tax liability. The dispute concerned whether the goods sold were earth moving machinery eligible for a reduced-rate entry or vehicles taxable at a higher rate. The rejection of the rectification request was unsustainable because the authority did not properly apply the clarification or examine the nature of the goods in that light. The matter was set aside for fresh consideration, leaving the classification question open for decision by the assessing authority. en-us Wed, 26 Feb 2014 00:00:00 +0530 Fri, 04 Apr 2014 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245680 A statutory clarification issued to ensure uniform assessments is binding on the assessing authority and must be considered when deciding rectification or classification disputes over tax liability. The dispute concerned whether the goods sold were earth moving machinery eligible for a reduced-rate entry or vehicles taxable at a higher rate. The rejection of the rectification request was unsustainable because the authority did not properly apply the clarification or examine the nature of the goods in that light. The matter was set aside for fresh consideration, leaving the classification question open for decision by the assessing authority. Case-Laws VAT and Sales Tax Wed, 26 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245680