Revenue Authorities Bound by Circulars Despite Statutory Conflicts, Differentiated from Supreme Court Ruling in Ratan Melting Case.

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....Binding nature of the Circular which is contrary to the statutory provisions of the Act - the circular has a binding force upon the revenue and they cannot contend to the contrary - The decision of the Apex Court in the matter of Ratan Melting & Wire Industries (2008 (10) TMI 5 - SUPREME COURT OF INDIA) distinguished - HC....