2017 (3) TMI 1650

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....ucknow under Section 29(7) of U.P. Value Added Tax Act, 2008 (hereinafter referred to as "Act, 2008") are under challenge. 2. Sri J.N. Mathur, Advocate, assisted by Sri Kunal Srivastava, Advocate, appearing for petitioner, stated that aforesaid notices have been issued after obtaining prior permission as required under Section 29(7) of Act, 2008 which has been granted by Additional Commissioner vide order dated 18.03.2007 and the said permission has been granted on the basis of Circular issued by Commissioner dated 25.05.2016, though Commissioner has no power to issue such a Circular to state that a particular transaction can be treated to be in a particular manner and to that extent Circular is ultra vires, hence the approval granted by....

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....same will not bind Tax authorities and no statutory provision has been shown whereunder such decision of Government of India would be binding on the authorities under Act, 2008. 7. In the present case, under the relevant Notification issued under Act, 2008 and Central Sales Tax Act, L.P.G. supplied to "domestic use" has been treated differently. Now what "domestic use" is would be within the domain adjudication by authorities under Act, 2008. 8. Additional Commissioner in its approval letter dated 18.03.2017 has referred to various reasons justifying grant of approval and one of such reasons is Commissioner's Circular dated 25.05.2016. So far as validity of aforesaid Circular is concerned, that has not been challenged in this writ....