2002 (8) TMI 824

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ASIMHA BABU, J.-At the stage of admission, we have heard the learned Special Government Pleader (Taxes). 2.. It is pointed out that the relevant entry "pens" in entry No. 65(1) in Part B of the Third Schedule to the Tamil Nadu General Sales Tax Act, 1959, includes-according to the clarification issued by the Commissioner which clarification is binding on all his subordinates including assessing o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... him under the statute are binding on his subordinates, especially where the orders or instructions are favourable to the assessee. 6.. The impugned order of the Tribunal which upheld the assessment with regard to the turnover relating to "sketch pens" therefore, cannot be sustained. The same is set aside. The writ petition is allowed. Consequently, W.M.P. No. 32064 of 2002 is closed. Writ petiti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X