https://www.taxtmi.com/caselaws?id=166556 A circular may communicate the law declared by the Supreme Court to subordinate officers, but it cannot issue binding directions requiring levy and collection of entry tax in every case. Assessing officers under the Entry Tax Act exercise quasi-judicial functions and must determine liability on the facts of each case after considering the vehicle owner's objections. The portion of the circular imposing mandatory levy instructions was therefore without jurisdiction and unenforceable. The court did not decide whether the excavator was a motor vehicle or whether the Supreme Court ruling applied to all excavators. en-us Fri, 21 Jan 2011 00:00:00 +0530 Sat, 04 Oct 2014 18:29:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166556 A circular may communicate the law declared by the Supreme Court to subordinate officers, but it cannot issue binding directions requiring levy and collection of entry tax in every case. Assessing officers under the Entry Tax Act exercise quasi-judicial functions and must determine liability on the facts of each case after considering the vehicle owner's objections. The portion of the circular imposing mandatory levy instructions was therefore without jurisdiction and unenforceable. The court did not decide whether the excavator was a motor vehicle or whether the Supreme Court ruling applied to all excavators. Case-Laws VAT and Sales Tax Fri, 21 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166556