https://www.taxtmi.com/caselaws?id=250495 The court ruled that Circular No. 47/2005-06, which directed petrol pump dealers to reverse input-tax credit on evaporated petrol, cannot bind authorities to disallow such claims. Assessing authorities must evaluate claims based on facts and law, not solely on the circular. Petitioners can challenge assessments influenced by the circular within six weeks. The court emphasized that its directions do not assess individual claims' merits. The writ petitions were disposed of accordingly. en-us Mon, 10 Sep 2012 00:00:00 +0530 Thu, 14 Aug 2014 10:59:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250495 The court ruled that Circular No. 47/2005-06, which directed petrol pump dealers to reverse input-tax credit on evaporated petrol, cannot bind authorities to disallow such claims. Assessing authorities must evaluate claims based on facts and law, not solely on the circular. Petitioners can challenge assessments influenced by the circular within six weeks. The court emphasized that its directions do not assess individual claims' merits. The writ petitions were disposed of accordingly. Case-Laws VAT and Sales Tax Mon, 10 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250495