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TMI Blog2008 (4) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... 11, 2002. Learned single judge by impugned order dated August 28, 2003, disposed of the writ petition, W.P. No. 21170 of 2003 without deciding the claim on merit, there being an alternative remedy of appeal. The main plea taken by the appellant/petitioner is that learned single judge, instead of asking the appellant to move in appeal, should have decided the writ petition on merit, the order of assessment being without jurisdiction and against law. The appellant is a manufacturer and dealer in cotton hosiery goods. According to the appellant, as per notification issued on March 5, 1997 by the respondent, hosiery goods were generally exempted under the sales tax laws of Tamil Nadu. Consequently, rate of tax under the Central sales tax was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on the letter of the first respondent dated January 11, 2002, we quote the relevant portion of the said letter hereunder: "Sir, Sub: Central Sales Tax Act, 1956 - Exemption on local sale in hosiery goods withdrawn - Whether inter-State sale is taxable at the reduced rate as per earlier notification - Clarification requested - Regarding. Ref: 1. From Tvl. Rupa and Co. Ltd., Tirupur, letter dated nil. 2. From Tvl. Maxwell Apparel Industries Ltd., Gobichettipalayam letter dated nil. With reference to the petition cited, the petitioners are clarified that the inter-State sale of cotton hosiery goods is taxable at one per cent if there is no claim of branch transfer or consignment in the returns filed. The tax at one per cent is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his court's decision in Pizzeria Fast Foods Restaurant (Madras) Pvt. Ltd. v. Commissioner of Commercial Taxes, Chennai reported in [2005] 140 STC 97 to suggest the circumstances in which relief cannot be refused on the ground of alternative remedy. Learned counsel appearing on behalf of the State while submitting that the consignment transfer made as evident from document, it was submitted that the appellant made suppression of fact before the authority. He placed reliance on the assessment order to suggest the manner in which the appellant suppressed the fact and to justify the order of assessment. According to him, section 6A of the CST Act is not applicable and he referred to unamended section 8(2)(b) of the CST Act. We have heard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Commercial Taxes.-(1) The Commissioner of Commercial Taxes on an application by a registered dealer, may clarify any point concerning the rate of tax under the Act. Such clarification shall be applicable to the goods specified in the application: . . . Section 28A. (3) All persons working under the control of Commissioner of Commercial Taxes shall observe and follow the clarification issued under sub-section (1) and sub-section (2)." Against an order of assessment made under section 12 of the TNGST Act, appeal prescribed under section 31A of the TNGST Act. For preferring such appeal, under second proviso, such appeal should be accompanied by proof of payment of tax admitted by appellant and 25 per cent of difference of the tax assessed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etation. From the impugned order dated June 30, 2003, it will be evident that the assessing authority has not specifically stated that the clarificatory order of Commissioner dated January 11, 2002, is contrary to the law or is not binding. He has given his explanation as to how the Commissioner's order to be read in-between. Whether such finding of the assessing authority is against the spirit of letter dated January 11, 2002, issued by the Commissioner is to be determined either by the appellate authority or by a court of law. In this background, if learned single judge, for deciding the question of legality and propriety of the assessment order, has asked the appellant to move before the appellate authority under section 31A of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding of the law and facts. For this purpose, he can call for and examine whatever documents he considers relevant. If the Assistant Collector fails to follow any judgment of the High Court or this court, the assessee had adequate statutory remedies by way of an appeal and revision against the assessment order. The court should not try to control the mode and manner in which an assessment should be made. . . 5.. . . . He has to make whatever enquiries he thinks necessary for determination of the value of excisable goods. The High Court in exercise of its jurisdiction cannot give guidance to Assistant Collector about the manner and mode in which the assessment should be made." Learned counsel for the appellant also placed reliance on recent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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