https://www.taxtmi.com/caselaws?id=186105 The amended Section 59(5) of the U.P. Value Added Tax Act, 2008 was stayed at the interim stage because its effect of making the Commissioner's ruling binding on all assessing and appellate authorities, without hearing or serving other affected dealers, raised a prima facie issue of natural justice and arbitrariness. The Commissioner's order was therefore treated as binding only on the applicant who sought the ruling, not on other dealers or authorities. The petitioner was left free to contest the goods classification before the assessing authority, while the wider binding effect of the amendment remained restrained. en-us Wed, 10 Aug 2011 00:00:00 +0530 Wed, 07 Sep 2016 15:28:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186105 The amended Section 59(5) of the U.P. Value Added Tax Act, 2008 was stayed at the interim stage because its effect of making the Commissioner's ruling binding on all assessing and appellate authorities, without hearing or serving other affected dealers, raised a prima facie issue of natural justice and arbitrariness. The Commissioner's order was therefore treated as binding only on the applicant who sought the ruling, not on other dealers or authorities. The petitioner was left free to contest the goods classification before the assessing authority, while the wider binding effect of the amendment remained restrained. Case-Laws VAT and Sales Tax Wed, 10 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186105