https://www.taxtmi.com/caselaws?id=163563 An existing tax circular issued by the competent authority bound departmental officers while it remained in force, even if it was later viewed as inconsistent with the statute or subsequently withdrawn. A contrary demand based on a later withdrawal was therefore unsustainable. Rectification was confined to a mistake apparent from the record as it stood when the original order was made, so a later judicial pronouncement could not justify reopening the assessment under the rectification power. The rectification order was held beyond jurisdiction, and the appellate order was restored in favour of the dealer. en-us Wed, 30 Apr 2008 00:00:00 +0530 Mon, 08 Dec 2014 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163563 An existing tax circular issued by the competent authority bound departmental officers while it remained in force, even if it was later viewed as inconsistent with the statute or subsequently withdrawn. A contrary demand based on a later withdrawal was therefore unsustainable. Rectification was confined to a mistake apparent from the record as it stood when the original order was made, so a later judicial pronouncement could not justify reopening the assessment under the rectification power. The rectification order was held beyond jurisdiction, and the appellate order was restored in favour of the dealer. Case-Laws VAT and Sales Tax Wed, 30 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163563