9911796707
TMI Blog2020 (3) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... ificant quasi-judicial power of Advancing Ruling given to the higher authority of the Commercial Excise Department with a view to remove the difficulties and doubts about the rate of tax, has issued such orders prima facie without application of mind at all. The said order firstly has been issued in the form of a letter instead of an order and we quote below the one liner order of the learned Commissioner dated 28.03.2009. The non discussion of the facts and controversy, no reasons assigned in the order and simply holding the commodity in question viz., Imported Pile fabrics to the taxable at 16% under the Entry 22A, in our opinion, is no order in the eye of law at all under Section 28A of the Act. The Assessee not only challenged t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01 is set aside. The Writ Petitions is disposed off by relegating the Petitioner/Assessee before the learned Commissioner so that fresh orders are passed under Section 28A of the Act and then consequential appropriate assessment orders be passed in the case of the Assessee for Assessment Year 2000-01 involved in the present case. - W.P.Nos. 26706, 26707 and 26708 of 2009 - - - Dated:- 9-3-2020 - Dr. Justice Vineet Kothari And Mr. Justice R. Suresh Kumar For the Petitioner : Mr.V.Srikanth [in all WPs] For the Respondents : Mr.R.Swarnavel Government Advocate (Taxes) [in all WPs] COMMON ORDER DR. JUSTICE VINEET KOTHARI These three Writ Petitions are being disposed of by common order. 2.The Assessee M/s.Shyam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and had declared to be falling under the Chapter 6001.92 of the Customs Excise Tariff and since Section 14(vii) of the CST Act, 1956 which gives the list of the declared goods with the enjoined restrictions on the rate of tax and point of sales contained in Section 15 thereof includes man made fabrics covered under Tariff Heading 60.01 of the Schedule to the Central Excise Tariff Act, 1985 which is akin to the entry heading 6001.92 declared in the Bill of Entry of the Customs Tariff and therefore, the goods in question being declared goods could not be taxed at the rate of 16% as per the clarification issued by the Commissioner under Section 28A of the TNGST Act. Therefore, he submits that the Assessment Order deserves to be quashed by e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u General Sales Tax Act, 1959. The petitioner is hereby informed that Imported Pile Fabrics was taxable at 16% as per entry 22A Part E of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 during the year 2000-01. Sd/- P.S.Muthuveeru, For Principal Secretary/Commissioner of Commercial Taxes 8.The non discussion of the facts and controversy, no reasons assigned in the order and simply holding the commodity in question viz., Imported Pile fabrics to the taxable at 16% under the Entry 22A, in our opinion, is no order in the eye of law at all under Section 28A of the Act. 9.We are dismayed at the manner in which the powers under Section 28A of the Act have been exercised by the learned Commissioner in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut we are not expressing any opinion on the same. As far as the challenge to the assessment order is concerned, since to the said Assessing Authority simply followed, as he was bound to do, the alleged clarification issued by the learned Commissioner under Section 28A of the Act it is only a consequential order, whose fate will depend upon fate of the order of the learned Commissioner himself under Section 28A of the Act. 11.We have observed above that the said order under Section 28A of the Act is non est and not sustainable on the face of it. Therefore, we set aside the said order of the learned Commissioner dated 28.03.2009 and remit the matter back to the said Authority and direct the Assessee to appear before the said Authority so ..... X X X X Extracts X X X X X X X X Extracts X X X X
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