Clarifications/circulars issued by the Central Government and of ...
Government Clarifications on VAT and Sales Tax: Non-Binding on Courts, Reflect Interpretation of Statutory Provisions.
April 9, 2012
Case Laws VAT and Sales Tax SC
Clarifications/circulars issued by the Central Government and of the State Government are concerned they represent merely their understanding of the statutory provisions. They are not binding upon the court. - SC
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