https://www.taxtmi.com/caselaws?id=171722 Administrative circulars under the trade tax law may guide assessing officers on procedural matters, but they cannot override the statute or bind appellate authorities in the exercise of quasi-judicial discretion. The Court also held that writ jurisdiction was not appropriate where the dispute turned on factual questions about production and sale during the assessment period and the statute provided a complete assessment, appeal, revision, stay and waiver mechanism. The challenge to the circular and provisional assessment notices was therefore not entertained on merits, and the petitioners were left to pursue statutory remedies. en-us Tue, 16 Jul 1996 00:00:00 +0530 Thu, 30 Jul 2015 10:44:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171722 Administrative circulars under the trade tax law may guide assessing officers on procedural matters, but they cannot override the statute or bind appellate authorities in the exercise of quasi-judicial discretion. The Court also held that writ jurisdiction was not appropriate where the dispute turned on factual questions about production and sale during the assessment period and the statute provided a complete assessment, appeal, revision, stay and waiver mechanism. The challenge to the circular and provisional assessment notices was therefore not entertained on merits, and the petitioners were left to pursue statutory remedies. Case-Laws VAT and Sales Tax Tue, 16 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171722