https://www.taxtmi.com/caselaws?id=165051 Printing compendium, handbooks, manuals and similar election materials was treated as exempt from VAT because the supplied items were physically verified as bound books falling within entry 5 of the First Schedule to the Assam Value Added Tax Act, 2003. A clarification issued by the Commissioner of Taxes under section 105 was treated as a binding quasi-judicial determination on the exempt status of the goods, and an administrative department could not override it or insist on VAT deduction unless set aside by the proper forum. The transaction's character did not remove the statutory exemption attached to the goods. en-us Mon, 24 Jan 2011 00:00:00 +0530 Wed, 17 Sep 2014 09:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165051 Printing compendium, handbooks, manuals and similar election materials was treated as exempt from VAT because the supplied items were physically verified as bound books falling within entry 5 of the First Schedule to the Assam Value Added Tax Act, 2003. A clarification issued by the Commissioner of Taxes under section 105 was treated as a binding quasi-judicial determination on the exempt status of the goods, and an administrative department could not override it or insist on VAT deduction unless set aside by the proper forum. The transaction's character did not remove the statutory exemption attached to the goods. Case-Laws VAT and Sales Tax Mon, 24 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165051