https://www.taxtmi.com/caselaws?id=387729 An executive clarification issued by the tax department did not bind the assessing authority in a quasi-judicial assessment because administrative instructions cannot override the statute or the tax schedule. The assessment had to be made on the legal position under the Act and the factual nature of the goods, and the authority was entitled to adopt a different classification after enquiry. On the materials considered, the equipment mounted on a chassis or lorry was treated as an accessory of a motor vehicle, and that classification was upheld with the higher rate of tax sustained. The writ petitions therefore failed, while the assessee was left at liberty to seek waiver of the disputed demand before the competent committee. en-us Tue, 15 Oct 2019 00:00:00 +0530 Sat, 07 Mar 2020 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387729 An executive clarification issued by the tax department did not bind the assessing authority in a quasi-judicial assessment because administrative instructions cannot override the statute or the tax schedule. The assessment had to be made on the legal position under the Act and the factual nature of the goods, and the authority was entitled to adopt a different classification after enquiry. On the materials considered, the equipment mounted on a chassis or lorry was treated as an accessory of a motor vehicle, and that classification was upheld with the higher rate of tax sustained. The writ petitions therefore failed, while the assessee was left at liberty to seek waiver of the disputed demand before the competent committee. Case-Laws VAT and Sales Tax Tue, 15 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387729