https://www.taxtmi.com/caselaws?id=294729 An administrative circular cannot bind a quasi-judicial assessing authority to treat mobile phones and cell phones as unclassified goods taxable at a higher rate without statutory sanction, so the circular was quashed. Where the impugned proceedings dated 06.11.2014 invited objections and required a response before any reasoned determination, they were treated as a show cause notice rather than a final assessment order. The assessing authority was left free to decide classification and tax rate independently on the basis of law and objections filed. en-us Tue, 02 Dec 2014 00:00:00 +0530 Thu, 29 Apr 2021 20:19:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294729 An administrative circular cannot bind a quasi-judicial assessing authority to treat mobile phones and cell phones as unclassified goods taxable at a higher rate without statutory sanction, so the circular was quashed. Where the impugned proceedings dated 06.11.2014 invited objections and required a response before any reasoned determination, they were treated as a show cause notice rather than a final assessment order. The assessing authority was left free to decide classification and tax rate independently on the basis of law and objections filed. Case-Laws VAT and Sales Tax Tue, 02 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294729