https://www.taxtmi.com/caselaws?id=247985 Departmental circulars and the related Government opinion were treated as binding on the revenue where exemption had already been granted for inter-State sales to Military Canteens/Canteen Stores Department under the Central Sales Tax framework. The Court held that, in those circumstances, the revenue could not take a contrary view to deny the exemption, and the alleged error could not be treated as a mistake apparent from the record for rectification under the U.P. Trade Tax Act. The Tribunal's deletion of tax was therefore upheld against the Revenue. en-us Tue, 13 May 2014 00:00:00 +0530 Wed, 28 May 2014 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247985 Departmental circulars and the related Government opinion were treated as binding on the revenue where exemption had already been granted for inter-State sales to Military Canteens/Canteen Stores Department under the Central Sales Tax framework. The Court held that, in those circumstances, the revenue could not take a contrary view to deny the exemption, and the alleged error could not be treated as a mistake apparent from the record for rectification under the U.P. Trade Tax Act. The Tribunal's deletion of tax was therefore upheld against the Revenue. Case-Laws VAT and Sales Tax Tue, 13 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247985