https://www.taxtmi.com/caselaws?id=164223 A clarification issued without statutory authority has no binding effect on the assessing officer, because an administrative instruction cannot override the taxing statute or the independent assessment function. A writ court also cannot compel acceptance of an assessee's preferred tariff classification where that would bypass the assessing authority's duty to decide on the materials before it. The assessment must therefore be made independently and uninfluenced by the impugned clarification, with the taxability of the item determined on the record. en-us Tue, 24 Nov 2009 00:00:00 +0530 Tue, 21 Oct 2014 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164223 A clarification issued without statutory authority has no binding effect on the assessing officer, because an administrative instruction cannot override the taxing statute or the independent assessment function. A writ court also cannot compel acceptance of an assessee's preferred tariff classification where that would bypass the assessing authority's duty to decide on the materials before it. The assessment must therefore be made independently and uninfluenced by the impugned clarification, with the taxability of the item determined on the record. Case-Laws VAT and Sales Tax Tue, 24 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164223