Section 67(4) in Telangana Value Added Tax Act, 2005
(4)The order of the authority shall be binding,-(i)on the applicant who had sought clarification;(ii)in respect of the goods or transaction in relation to which a clarification was sought; and(iii)on all the officers other than the Commissioner:Provided the dealer does not file an appeal before Sales Tax Appellate Tribunal within 30 days of the Ruling in the manner prescribed.
