https://www.taxtmi.com/caselaws?id=163754 Narrow woven fabrics and braided cord were treated as exempt cotton fabrics under the textile notification, not as taxable tapes, niwar or laces under the disputed entry. The Tribunal's earlier classification had attained finality and had been accepted by the State, and a departmental circular reflected that settled position. A tax authority is bound by its own circular and cannot advance a contrary stand after adopting that interpretation. On those facts, the Revenue could not successfully dispute the exemption, and the Tribunal's view that the goods were not liable to tax was left undisturbed. en-us Wed, 10 Jan 2007 00:00:00 +0530 Wed, 09 Apr 2014 10:04:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163754 Narrow woven fabrics and braided cord were treated as exempt cotton fabrics under the textile notification, not as taxable tapes, niwar or laces under the disputed entry. The Tribunal's earlier classification had attained finality and had been accepted by the State, and a departmental circular reflected that settled position. A tax authority is bound by its own circular and cannot advance a contrary stand after adopting that interpretation. On those facts, the Revenue could not successfully dispute the exemption, and the Tribunal's view that the goods were not liable to tax was left undisturbed. Case-Laws VAT and Sales Tax Wed, 10 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163754