https://www.taxtmi.com/caselaws?id=164073 A challenge to the circular was maintainable because prior revision and review proceedings did not bar judicial scrutiny, and the circular could be examined where doing so would resolve prolonged litigation. Centrifuged latex was held to be preserved and concentrated latex, not a new rubber product, so it could not be reclassified to sustain purchase tax at the field-latex stage. The later amendment treating natural rubber in all forms as taxable at the last purchase point reinforced that the commodity remained rubber in another form and did not justify inconsistent tax treatment through an administrative circular. en-us Fri, 06 Mar 2009 00:00:00 +0530 Sat, 15 Nov 2014 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164073 A challenge to the circular was maintainable because prior revision and review proceedings did not bar judicial scrutiny, and the circular could be examined where doing so would resolve prolonged litigation. Centrifuged latex was held to be preserved and concentrated latex, not a new rubber product, so it could not be reclassified to sustain purchase tax at the field-latex stage. The later amendment treating natural rubber in all forms as taxable at the last purchase point reinforced that the commodity remained rubber in another form and did not justify inconsistent tax treatment through an administrative circular. Case-Laws VAT and Sales Tax Fri, 06 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164073