https://www.taxtmi.com/caselaws?id=373604 A taxing authority must apply the rate fixed by a valid government notification in force for the relevant period, and cannot levy tax at a higher rate on the basis of an inapposite precedent. Here, the notification reduced tax on mobile phone chargers to 5.5% from 01.04.2015, and the departmental circular reflected that position. The assessment levying tax at 14.5% for the post-notification period was based on a misreading of the issue and non-application of mind, so it was set aside to that extent and remitted for fresh reassessment at the notified rate. en-us Fri, 07 Dec 2018 00:00:00 +0530 Thu, 17 Jan 2019 07:36:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373604 A taxing authority must apply the rate fixed by a valid government notification in force for the relevant period, and cannot levy tax at a higher rate on the basis of an inapposite precedent. Here, the notification reduced tax on mobile phone chargers to 5.5% from 01.04.2015, and the departmental circular reflected that position. The assessment levying tax at 14.5% for the post-notification period was based on a misreading of the issue and non-application of mind, so it was set aside to that extent and remitted for fresh reassessment at the notified rate. Case-Laws VAT and Sales Tax Fri, 07 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373604