https://www.taxtmi.com/caselaws?id=179592 Sales to Military Canteens/Canteen Stores Department were treated as generally exempt under a Government decision and a Commissioner's circular, and that circular was binding on revenue authorities. A tax assessment granting exemption could not be rectified as an apparent mistake merely because the exemption under the Central Sales Tax framework was later disputed. Where the exemption issue depends on debatable interpretation of the notification and the legal effect of the circular, rectification is not permissible on the face of the record. The revenue could not ignore the circular to levy tax on the turnover in question. en-us Wed, 04 May 2005 00:00:00 +0530 Fri, 04 Mar 2016 18:16:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179592 Sales to Military Canteens/Canteen Stores Department were treated as generally exempt under a Government decision and a Commissioner's circular, and that circular was binding on revenue authorities. A tax assessment granting exemption could not be rectified as an apparent mistake merely because the exemption under the Central Sales Tax framework was later disputed. Where the exemption issue depends on debatable interpretation of the notification and the legal effect of the circular, rectification is not permissible on the face of the record. The revenue could not ignore the circular to levy tax on the turnover in question. Case-Laws VAT and Sales Tax Wed, 04 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179592