https://www.taxtmi.com/caselaws?id=433240 The HC upheld the Tribunal's decision dismissing revisions challenging GST exemption on sales by Canteen Stores Department outside U.P. The Court held that Notification dated 31.01.1985 extended exemption benefits to Canteen Stores Department and U.P. Govt. Employees Welfare Corporation, subject to conditions. The Circular of 23.07.1987, issued to reconcile contradictions in earlier notifications, must be read harmoniously with the 1985 Notification. The Court noted that circulars by tax authorities are not binding on assessees but are binding on the department. Consequently, the department's plea against the exemption was rejected, and no interference with the Tribunal's order was warranted. All revisions were dismissed. en-us Fri, 20 Jan 2023 00:00:00 +0530 Wed, 30 Jul 2025 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433240 The HC upheld the Tribunal's decision dismissing revisions challenging GST exemption on sales by Canteen Stores Department outside U.P. The Court held that Notification dated 31.01.1985 extended exemption benefits to Canteen Stores Department and U.P. Govt. Employees Welfare Corporation, subject to conditions. The Circular of 23.07.1987, issued to reconcile contradictions in earlier notifications, must be read harmoniously with the 1985 Notification. The Court noted that circulars by tax authorities are not binding on assessees but are binding on the department. Consequently, the department's plea against the exemption was rejected, and no interference with the Tribunal's order was warranted. All revisions were dismissed. Case-Laws VAT / Sales Tax Fri, 20 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433240