1999 (6) TMI 479 - HC - VAT and Sales Tax

Summary

Issues Involved:
The petitioner challenges the order passed by the Special Tribunal regarding the clarification under section 28-A of the Tamil Nadu General Sales Tax Act, 1959.

Summary:
The petitioner sought clarification under section 28-A of the Act regarding the applicable tax rate for a product. The Tribunal refused to entertain the challenge, stating that the purpose of section 28-A is to enable dealers to get clarification for tax collection, and challenges can be made in appeals. The Tribunal emphasized that the clarification is not an adjudication but a tool for tax collection.

The Tribunal's order was deemed correct as the clarification by the Special Commissioner is not binding and can be challenged in appeals or before the assessing officer with proper evidence. The assessing authority is bound only by the appellate order, not the clarification. The Tribunal left the question open for the appellate authority to decide, based on the evidence presented by the assessee.

In conclusion, the High Court dismissed the writ petition, stating that the correctness of the clarification would depend on the evidence presented by the assessee before the authorities. The Court found no merit in the petition and dismissed it without costs.

*Separate Judgment:*
No separate judgment was delivered by the judges in this case.