2007 (2) TMI 622

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..... ng to the assessment years 1992-93, 1993-94, 1994-95, 1995-96 and 1996-97 under the Central Sales Tax Act, 1956 (hereinafter referred to as, the Central Act ). The question involved in all the revisions relates to the exemption on the manufactured goods under the Central Act. Brief facts of the case are that the applicant is an institution certified by U.P. Khadi and Village Industries Boar .....

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..... hat under the aforesaid notification issued under section 4(b) of the Act the commodity manufactured by the applicant was not generally exempted and it was exempted only when it was certified by U.P. Khadi and Village Industries Board and thus, the provisions of section 8(2-A) of the Act is not applicable. Heard learned counsel for the parties. Similar question came up for consideration befo .....

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..... d from tax under the Central Act. The apex court held that the circulars are binding upon the revenue authorities though they may be contrary to the statute and it is not open to the revenue authorities to take a different stand. Thus, so long as the circular stands and is not withdrawn revenue authorities cannot take a different stand contrary to the circular. It is not the case of the revenue th .....

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