Once the Council of Ministers takes a policy decision, the implementing Vat Department cannot issue a notification contrary to the policy decision taken by the Government.

Held by Supreme Court in Lloyd Electric And Engineering Ltd. 2015] 61 taxmann.com 311 (SC) SEPTEMBER  3, 2015 where central sales exemption was extended by decision of the State Cabinet, the notification issued by vat department of the Himachal pradesh at a later point of time extending exemption from the date of issue of notification shall have effect from the date decided by State cabinet only. Excise and Taxation department can not take a different stand