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TMI Blog2020 (1) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessments in respect of respondent / assessee having been completed pursuant to order passed by Special Tribunal and tax at rate of 10% was also collected, Revenue was not justified in demanding tax at 16% by seeking to reopen concluded assessments by issuing clarification. Appeal dismissed. - W.A.No.3733 of 2019 And C.M.P.No.23702 of 2019 - - - Dated:- 19-12-2019 - THE HONOURABLE DR. JUSTICE VINEET KOTHARI AND THE HONOURABLE MR. JUSTICE R. SURESH KUMAR For Appellants: Ms. Dhana Madhri, Govt. Advocate (Tax) For Respondent: Mr. P.R. Balasubramanian JUDGMENT (Judgment of the court was made by Dr.VINEET KOTHARI, J.) Learned Government Advoca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the first schedule, its intention is obvious that it did not wish to extend the benefit of single point taxation in respect of those commodities. 10. The Writ Court also took note of the decision of the Bombay High Court in the case of Neoluxe India Private Limited and Anr. vs. Commissioner of Sales Tax, Vikrikar Bhavan, Bombay and Anr., reported in (2008) 13 VST 157 (Bom) wherein the issue which was considered was whether the decision rendered under the Central Excise Act and Central Excise Tariff has relevance in interpreting the entry relating to plastic laminates under the Bombay Sales Tax Act and it was held that the decision rendered under the Central Excise Act has no relevance in interpreting the words ' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne vs. Pudumjee Pulp Paper Mills Ltd., reported in (2006) 198 ELT 330 (SC), Commissioner of Customs vs. Spice Telecom, reported in (2006) 10 SCC 704 and Suchitra Components Ltd. vs. Commissioner of Central Excise, Guntur, reported in (2006) 12 SCC 452, it was held that in tax matters, clarifications issued can be only prospective, failing which it will cause hardship to the assessees. Further, by relying on the decisions of the Hon'ble Supreme Court in Mathuram Agrawal vs. State of Madhya Pradesh, reported in (1999) 8 SCC 667 and Manish Maheshwari vs. Assistant Commissioner of Income-tax and Another, reported in (2007) 3 SCC 794, it was held that admittedly there was ambiguity with regard to rate of tax payable by the assessees for th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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