https://www.taxtmi.com/caselaws?id=164309 The Andhra Pradesh VAT advance ruling provision was read as binding not only on the applicant dealer but also on other dealers in respect of the same goods or transactions for which clarification was sought, because the statutory text expressly extends the effect beyond the applicant and promotes uniform tax administration. The Court rejected a restrictive construction and held that clause (ii) cannot be confined to the applicant alone, since that would make it redundant. The challenge under article 14 also failed: no manifest arbitrariness was shown, the provision was applied according to its plain meaning, and natural justice was not treated as overriding the statutory scheme. The advance ruling framework was therefore upheld, subject to limited directions on limitation and reply. en-us Thu, 25 Nov 2010 00:00:00 +0530 Fri, 07 Apr 2017 19:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164309 The Andhra Pradesh VAT advance ruling provision was read as binding not only on the applicant dealer but also on other dealers in respect of the same goods or transactions for which clarification was sought, because the statutory text expressly extends the effect beyond the applicant and promotes uniform tax administration. The Court rejected a restrictive construction and held that clause (ii) cannot be confined to the applicant alone, since that would make it redundant. The challenge under article 14 also failed: no manifest arbitrariness was shown, the provision was applied according to its plain meaning, and natural justice was not treated as overriding the statutory scheme. The advance ruling framework was therefore upheld, subject to limited directions on limitation and reply. Case-Laws VAT and Sales Tax Thu, 25 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164309