K. JAGANNATHA SHETTY, J.

( 1 ) THIS revision petition under Sec. 23 (1) of the Karnataka Sales Tax Act, 1957 (the Act) raises a narrow but not very easy point. The question raised for our consideration is whether the pickle jar or otherwise commonly called "bharani" falls under Entry 112 or entry 118 of the Second Schedule to the Act. For immediate reference we set out those two Entries below :"112. Chinaware, Porcelain ware and Stoneware other than those falling under any other entry eight per cent 118. Containers other than gunnies. Four per cent. "

( 2 ) THE petitioner is a dealer registered under thq provisions of the karnataka Sales Tax Act For the assessment year 1975-76 the petitinoer submitted the return of turnover declaring taxable turnover at Rs. 23,758-88 out of which the turnover of Rs. 19,938-68 pertains to sales of pickle jars. It was contended before the assessing authority that that turnover should be brought to tax at the rate of 4% under Entry 118. But the assesssing authority did not accept thalt contention. That turnover was taxed at 8% treating the pickle jars as Chinaware or Porcelainware under Entry 112. The petitioner preferred an appeal to the Assistant Commissioner of Commercial Taxes (Appeals), Dharwad Division, challenging the order of the assessing authority. The appellate authority dismissed the appeal. The petitioner's further appeal to the Karnataka Appellate Tribunal was also dismissed.

( 3 ) BEFORE the Tribunal, the petitioner produced the copies of previous orders of the assessing authority and that of the Tribunal relating to the earlier assessment years in which like turnover was brought to tax under Entry 118. The petitioner also produced a Circular instruction issued by the Commissioner of Commercial taxes in Karnataka ("the Commissioner" ). The Commissioner in, that' circular No. MSR. CR-553175-76 has stated, that the jars made of clay are taxable at 4% under Entry 118 of the second Schedule to the Act. The tribunal, however, did not give credence to the Circular on the ground that it was not applicable to the case of the petitioner. The Tribunal finally concluded :"the next point for consideration is whether the bharanj made of china clay falls under entry 112 or entry 118. Entry 118 relates to the containers other than gunnies, while entry 112 relates to chinaware and procelainware. As there is a special entry for these chinaware i. e. , bharani, the bharani sold by the appellant falls under special entry No. 112, taxable at 8%. Entry 118 is a general' entry which relates to all containers. Therefore the lower authorities are perfectly right in holding that pickle jars i. e. , bharani which are made of china clay fall under no. 112 of second schedule taxable alt 8%. "

( 4 ) THE first submission of Mr. E. R. Indrakumar in this revision petition is, that the Circular issued by the commissioner treating the jars as taxable at 4% under Entry 118 of the second Schedule to 'the Act, is binding on all the authorities constituted under the Act and it is not open to them to deviate from the said Circular and tax the turnover of jars under entry 112 at 8%. Before dealing with this contention, it is necessary to state that the said Circular was withdrawn by the commissioner in 1979. Bu', the assessment year concerned in this case is admittedly prior to 1979. Therefore, withdrawal of that Circular has no consequence on the decision which we make in this case.

( 5 ) THE said Circular is found even in the Commercial Taxes Bulletin for ihe quarter ending March 1976 issued under the authority of the Sate Government. It is stated therein that the jars made of clay are taxable at 1% under enfry 118 of the Second Schedule to the Act. This Circular was evidently issued by the Commissioner 'in exercise of his power under Sec. 3-A of the Act. Section 3-A provides :"instructions to subordinate authorities- (1) All officers and persons employed in the execution, of this act shall observe and follow the orders,

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