TaxTMI 
TaxTMI 
2007 (4) TMI 644
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....gainst the order of Tribunal dated October 28, 1999 relating to the assessment year 1994-95. The dispute relates to the rate of tax on menthol. Dealer/opposite party (hereinafter referred to as "dealer") admitted the tax at 7.5 per cent on menthol treating it as medicines in view of the circular issued by the Commissioner of Trade Tax dated April 12, 1983 which was issued on the basis o....
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....Tax and, thereafter, liable to tax at 10 per cent as an unclassified item. Being aggrieved by the order of the Deputy Commissioner (Appeals) Commissioner of Trade Tax filed appeal before the Tribunal. The Tribunal by the impugned order Dismissed the appeal and upheld the order of the Deputy Commissioner (Appeals). Heard learned counsel for the parties. I do not find any error in the order of the....
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.... the case of Paper Products Ltd. v. Commissioner of Central Excise reported in [1999] 7 SCC 84, the apex court held as follows : "This question is no more res integra in view of the various judgments of this court. This court in a catena of decisions has held that the circulars issued under section 37B of the said Act are binding on the Department and the Department cannot be permitted to ta....
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.... on the basis that it is inconsistent with a statutory provision. Consistency and discipline are, according to this court, of far greater importance than the winning or losing of court proceedings. In the case of Collector of Central Excise v. Jayant Dalal Private Ltd. [1997] 10 SCC 402, this court has held that it is not open to the Revenue to advance an argument or even file an appeal against th....