https://www.taxtmi.com/caselaws?id=174222 Beneficial tax circulars and Government clarifications issued under the sales tax framework are treated as binding on assessing officers when they clarify the legal position or mitigate statutory rigour. The commentary notes that, where an assessee purchased plant and machinery relying on such directions, the authorities could not ignore the clarification and take a contrary view. Applied to Section 3-G of the U.P. Sales Tax Act, 1948, the stated effect was that purchases qualifying under the Government letter and Commissioner's circular attracted the concessional rate, and the contrary levy under Section 3-G(3) was unsustainable. en-us Fri, 23 Dec 1994 00:00:00 +0530 Sat, 03 Oct 2015 16:01:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174222 Beneficial tax circulars and Government clarifications issued under the sales tax framework are treated as binding on assessing officers when they clarify the legal position or mitigate statutory rigour. The commentary notes that, where an assessee purchased plant and machinery relying on such directions, the authorities could not ignore the clarification and take a contrary view. Applied to Section 3-G of the U.P. Sales Tax Act, 1948, the stated effect was that purchases qualifying under the Government letter and Commissioner's circular attracted the concessional rate, and the contrary levy under Section 3-G(3) was unsustainable. Case-Laws VAT and Sales Tax Fri, 23 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174222