2000 (1) TMI 44

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..... LAHOTI., N. SANTOSH HEGDE JJ. R.C. Verma and R.B. Misra, Advocates, for the appellant.   Dr. Meera Agarwal, Govind Sharan and Ramesh Chandra Mishra, Advocates, for the respondent.   --------------------------------------------------   M. KATJU, J.-This revision and the connected revisions have been filed against the impugned order of the Sales Tax Tribunal, Agra Bench,....

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....1236 of 1992, U.P. Ceramics and Potteries Ltd. v. Commissioner of Sales Tax that the said circular is binding on the department. Since the applicant held eligibility certificate in the relevant assessment years its sale was not taxable. Consequently the penalty should also not be imposed under section 3-B of the U.P. Sales Tax Act on the assessee on the ground that forms 3-C(2), 3-C(5) were iss....

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.... should have decided the matter without reference to it. Reliance was placed upon the judgment of two learned judges of this court in Bengal Iron Corporation v. CTO [1993] 90 STC 47. In paragraph 18, it was said : "So far as clarifications/circulars issued by the Central Government and/or State Government are concerned, they represent merely their understanding of the statutory provisions. They....