https://www.taxtmi.com/caselaws?id=380439 Departmental clarifications issued under the tax statute were treated as binding on assessing officers for the relevant period. Where narrow woven fabric labels fell within the exempt entry and the clarification and erratum directed consistent treatment of settled and pending cases, reassessment on the contrary view was unsustainable. The reassessment made in disregard of that binding exemption position had to be set aside. As the penalty was founded on the same defective reassessment, it could not survive and was also unsustainable. en-us Fri, 05 Apr 2019 00:00:00 +0530 Wed, 22 May 2019 06:18:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380439 Departmental clarifications issued under the tax statute were treated as binding on assessing officers for the relevant period. Where narrow woven fabric labels fell within the exempt entry and the clarification and erratum directed consistent treatment of settled and pending cases, reassessment on the contrary view was unsustainable. The reassessment made in disregard of that binding exemption position had to be set aside. As the penalty was founded on the same defective reassessment, it could not survive and was also unsustainable. Case-Laws VAT and Sales Tax Fri, 05 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380439