https://www.taxtmi.com/caselaws?id=40290 A subsisting sales tax circular issued by the Commissioner bound departmental authorities in their own dealings and could not be disowned in later litigation. Although such a circular cannot override the statute and does not bind courts or the assessee, the department was required to follow its own interpretation while it remained in force. On that basis, sales effected through commission agents were excluded from turnover for the relevant assessment years, and the penalty imposed under the U.P. Sales Tax Act, 1948 was not sustainable. The assessee's relief was therefore maintained. en-us Wed, 12 Jan 2000 00:00:00 +0530 Wed, 08 Oct 2025 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40290 A subsisting sales tax circular issued by the Commissioner bound departmental authorities in their own dealings and could not be disowned in later litigation. Although such a circular cannot override the statute and does not bind courts or the assessee, the department was required to follow its own interpretation while it remained in force. On that basis, sales effected through commission agents were excluded from turnover for the relevant assessment years, and the penalty imposed under the U.P. Sales Tax Act, 1948 was not sustainable. The assessee's relief was therefore maintained. Case-Laws Income Tax Wed, 12 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40290