https://www.taxtmi.com/caselaws?id=174224 A circular issued by the competent State authority binds departmental officers, and a public authority must act consistently with the standards and directions it has itself laid down. The department cannot disown its own circular merely by arguing that it is inconsistent with statutory rules, where the relied-upon rule only empowered inspection at check-posts or elsewhere and did not negate the circular's binding force. The operative principle is that departmental authorities remain bound by their own duly issued circulars unless lawfully overridden. en-us Wed, 17 May 2000 00:00:00 +0530 Sat, 03 Oct 2015 16:13:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174224 A circular issued by the competent State authority binds departmental officers, and a public authority must act consistently with the standards and directions it has itself laid down. The department cannot disown its own circular merely by arguing that it is inconsistent with statutory rules, where the relied-upon rule only empowered inspection at check-posts or elsewhere and did not negate the circular's binding force. The operative principle is that departmental authorities remain bound by their own duly issued circulars unless lawfully overridden. Case-Laws VAT and Sales Tax Wed, 17 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174224