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TMI Blog2009 (11) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment or the assessee can have no effect at all to have any binding effect on the assessing authority in the assessment proceedings. Consequently, the Assessing Authority has to assess the claim of the assessee independently on the basis of the materials produced before him. The petition seeking clarification and the clarification given by the first respondent have no legal sanction, hence, are of little significance and consequence as far as the assessment proceedings are concerned. Thus there exists no ground to grant the prayer in the writ petition by way of quashing the same and to hold that the item in question had to be assessed under a particular head. - W.P. No. 16434 of 2009 - - - Dated:- 24-11-2009 - CHITRA VENKATARAMAN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the same, the petitioner has moved this court by filing this writ petition. The petitioner contends that even in the absence of the provisions similar to section 28A of the Tamil Nadu General Sales Tax Act, after the introduction of Tamil Nadu Value Added Tax Act, in order to remove the difficulties in the provisions under the Tamil Nadu Value Added Tax Act, the second respondent has issued more than 1500 clarifications and the same have been released in the State Government websites and also in the various journals publishing sales tax decisions. The petitioner's grievance is that instead of issuing a clarification, the second respondent has forwarded the application to the first respondent, who had passed the clarification with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication is, pure and simple, a statutory power and the availability of a jurisdiction is not dependent on the relief that an applicant may wish. The contention of the petitioner only gives the impression that what otherwise would not have been legally possible would be a permissible one in the eyes of the petitioner, had the clarification gone in favour of the petitioner. With a plea that the proceedings of the first respondent dated March 6, 2009 are ultra vires the provisions of the Act and that there is no provision to confer authority on the respondents under the Act to give clarification, I fail to understand the logic of the petitioner calling upon this court to direct the respondents to give the clarification in the manner in which i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rification, whether it is in favour of the Department or the assessee can have no effect at all to have any binding effect on the assessing authority in the assessment proceedings. Consequently, the Assessing Authority has to assess the claim of the assessee independently on the basis of the materials produced before him. The petition seeking clarification and the clarification given by the first respondent have no legal sanction, hence, are of little significance and consequence as far as the assessment proceedings are concerned. Having regard to the above, I do not find there exists any ground to grant the prayer in the writ petition by way of quashing the same and to hold that the item in question had to be assessed under a particular he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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