https://www.taxtmi.com/caselaws?id=335819 A Commissioner's clarification does not override the taxing statute, and an Assessing Officer acting quasi-judicially must apply the statute rather than an inconsistent executive view. On classification, welded wire mesh and wire links were treated as commercially distinct goods, having different manufacture, characteristics, uses and commercial identity, so the dispute turned on commodity classification rather than any binding effect of the clarification. The Court found no basis to interfere at the threshold, particularly where an effective alternate remedy was available, and the writ petitions were dismissed. en-us Wed, 30 Nov 2016 00:00:00 +0530 Sat, 10 Dec 2016 08:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335819 A Commissioner's clarification does not override the taxing statute, and an Assessing Officer acting quasi-judicially must apply the statute rather than an inconsistent executive view. On classification, welded wire mesh and wire links were treated as commercially distinct goods, having different manufacture, characteristics, uses and commercial identity, so the dispute turned on commodity classification rather than any binding effect of the clarification. The Court found no basis to interfere at the threshold, particularly where an effective alternate remedy was available, and the writ petitions were dismissed. Case-Laws VAT and Sales Tax Wed, 30 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335819