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TMI Blog2020 (1) TMI 665X X X X Extracts X X X X X X X X Extracts X X X X ..... classification, it is the commercial parlance test which is relevant. It is test which has and that has to be adopted by the assessing officer. He has to decide as to how the product is treated in the market by the men of commerce in the trade. It is not the clarification or a particular view of the superior officer which should weigh his mind though such clarifications in the matters of classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d steel furniture were liable to tax at 4%. 2. The petitioner was later issued with a notice dated 27..2007 to show cause as to why unbranded furniture sold by the petitioner should not be taxed at 12.5% with effect from 01.01.2007. By the impugned order, the respondent has confirmed the demand proposed in the said notice. 3. The petitioner has challenged the impugned order dated 31.05.2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of wood or plywood is isued on top portion 80% of the table is only steel If unbranded it is 4%. If branded it is 12.5% under Part C of the First Schedule. 2 Chairs (Revolving Chairs) very little quantity of plywood foam used. If made of steel and not branded it is 4%. Otherwise 12.5% under Part C of the First Schedule. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3) Part C of the 1st Schedule Tamil Nadu VAT Act, 2006. 7. Heard learned counsel for the petitioner and the respondent. It is noted that the impugned order has been passed by placing reliance on the Commercial Taxes Letter No. VAT Cell CelL/31932/2007/VCC No 959 of the Department denying the benefit of notification exemption to Unbranded Furniture sold by the petitioner. 8. An assessing off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may be a relevant factor. However, they are not the only factors which are relevant. 10. In the light of the above discussion, the impugned order is set aside and the case is remitted back to the 1st respondent to pass an independent order uninfluenced by either of the clarifications of the Department. 11. The 1st respondent is directed to pass a speaking order within a period of 3 months f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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