Tax classification clarification under Section 28-A does not bar challenge to the applicable entry in assessment or appeal.

Section 28-A of the Tamil Nadu General Sales Tax Act, 1959 was treated as a clarification mechanism for tax collection, not an adjudicatory forum for determining the correct tax entry. The clarification did not finally decide the assessee's rights on merits, so it did not bind the assessee in assessment or appeal. The assessee remained entitled to contest the applicable classification before the assessing authority and, if needed, the appellate authority, where the issue could be examined on evidence and on merits. The writ petition therefore failed.

---

---

Issues: Whether a clarification issued under section 28-A of the Tamil Nadu General Sales Tax Act, 1959 was an adjudicatory order that barred the assessee from contesting the applicable tax entry in assessment or appeal.

Analysis: Section 28-A was treated as a provision enabling dealers to obtain clarification for collection of tax and not as a forum for adjudication of the correctness of the applicable entry. The clarification did not conclude the rights of the assessee on merits. The assessee remained free to contest the assessment before the assessing authority and, if necessary, before the appellate authority, where the applicable entry could be examined on evidence and on merits without being bound by the clarification.

Conclusion: The clarification under section 28-A did not preclude the assessee from challenging the tax classification in assessment or appeal, and the writ petition failed.

---