Whether circulars are binding on Qusi judicial authorities? If Yes, to what extent and scope / limitation?

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.... INDIA<br>VAT / Sales Tax<br>Case-Laws<br>Dated:- 30-3-2015<br>Bengal Iron Corporation Versus Commercial Tax Officer - 1993 (4) TMI 277 - SUPREME COURT OF INDIA In this case, apex Court answer the q....

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....th such tax was leviable according to law. There can be no estoppel against the statute. The understanding of the Government, whether in favour or against the assessee, is nothing more than its under....