2008 (1) TMI 847

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..... me product were exempted from tax. The dispute arises as to whether the lime would also be covered by the said notification or not. A circular was issued by the Commissioner on September 28, 2002 clarifying that all units involved in manufacturing of lime would also be entitled to the benefits of the notification referred to above. The dispute in the present two revisions relate to the assessme .....

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..... e. It is well-settled that the circular is only clarificatory in nature and it relates back to the date of notification and it cannot be said that it would be prospective. Thus the Tribunal has rightly extended the benefits to the dealer and after setting aside the order of the Deputy Commissioner (Executive) has remanded the matter for recomputation. Both the revisions lack merit and are he .....

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