https://www.taxtmi.com/caselaws?id=30841 The Kerala General Sales Tax Act empowered the revenue board to issue administrative directions for proper tax administration, and a circular treating field latex and centrifuged latex as the same commodity was valid as a binding administrative measure. The circular could lawfully provide relief to avoid unfair or double taxation and did not amount to unauthorised legislation or encroachment on the legislative field. Tax authorities were bound by the circular until it was withdrawn or amended, so reassessment proceedings contrary to it were unsustainable. The later government notification did not negate the board's earlier administrative power or the binding effect of the circular. en-us Fri, 08 Feb 2008 00:00:00 +0530 Wed, 10 Sep 2025 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30841 The Kerala General Sales Tax Act empowered the revenue board to issue administrative directions for proper tax administration, and a circular treating field latex and centrifuged latex as the same commodity was valid as a binding administrative measure. The circular could lawfully provide relief to avoid unfair or double taxation and did not amount to unauthorised legislation or encroachment on the legislative field. Tax authorities were bound by the circular until it was withdrawn or amended, so reassessment proceedings contrary to it were unsustainable. The later government notification did not negate the board's earlier administrative power or the binding effect of the circular. Case-Laws VAT / Sales Tax Fri, 08 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30841