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TMI Blog1999 (11) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... ated March 25, 1994 (annexure B) clarified that the rate of tax on Samurai TV games is 8 per cent at first sale point. The dispute in the present matter is for assessment year 1995-1996. According to the assessing authority TV game is an electronic item falling under entry 4 of Part E to Second Schedule and liable to tax at 12 per cent. The assessee submitted monthly return in form 3 and paid the tax at 6 per cent. The annual return was also submitted wherein the tax at TV games was shown at 6 per cent. There was an inspection by the intelligence wing on July 8, 1996. In response to the notice issued reply was submitted by the assessee wherein placing reliance on the circular of the Commissioner he has paid the difference of 2 per c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Martin Industries [1998] 111 STC 254 (SC) it was observed by the apex Court as under: 21. Through a catena of decisions this Court has pronounced that Revenue cannot be permitted to take a stand contrary to the instructions issued by the Board. It is a different matter that an assessee can contest the validity or legality of a departmental instruction. But that right cannot be conceded to the department, more so when others have acted according to such instructions [vide Collector of Central Excise, Bombay v. Jayant Dalal Private Ltd. (1996) 88 ELT 638 (SC), Ranadey Micronutrients v. Collector of Central Excise (1996) 87 ELT 19 (SC), Poulose and Mathen v. Collector of Central Excise (1997) 90 ELT 264 (SC), British Machinery Supplies Co. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Court the beneficial circulars can be withdrawn only prospectively. It may be possible that before the withdrawal of the circular benefit may have been given to number of other assessees. Therefore, it is for the consistency in the administration of law also that the benefit of the circular has to be given to all the assessees uniformly till the said circular is withdrawn. Under section 3-A(1) of the Karnataka Sales Tax Act, 1957, State Government and Commissioner may from time to time issue such orders, instructions and directions to all officers and persons employed in the execution of this Act as they may deem fit for the administration of this Act, and all such officers and persons shall observe and follow such orders, instructions an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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