https://www.taxtmi.com/caselaws?id=350645 Administrative circulars may be relied upon to resist a proposed higher rate of interstate sales tax where the dealer contends it satisfies the conditions for the concessional 1% rate under G.O.Ms.No.39 dated 04.04.2005, including the absence of branch transfers or consignment sales. The Court permitted the dealer to place reliance on that circular and on the appellate order in Mrs. Rupa & Co. Ltd. against notices proposing levy at 10%, and directed the Assessing Officer to consider those objections and decide the matter afresh on merits and in accordance with law. en-us Fri, 06 Oct 2017 00:00:00 +0530 Thu, 09 Nov 2017 13:33:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350645 Administrative circulars may be relied upon to resist a proposed higher rate of interstate sales tax where the dealer contends it satisfies the conditions for the concessional 1% rate under G.O.Ms.No.39 dated 04.04.2005, including the absence of branch transfers or consignment sales. The Court permitted the dealer to place reliance on that circular and on the appellate order in Mrs. Rupa & Co. Ltd. against notices proposing levy at 10%, and directed the Assessing Officer to consider those objections and decide the matter afresh on merits and in accordance with law. Case-Laws VAT and Sales Tax Fri, 06 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350645