Classification under sales tax law turns on the specific commodity described, and a writ is not suitable for factual disputes.

A clarification issued under section 28A of the Tamil Nadu General Sales Tax Act, 1959 applies only to the goods described in the application and cannot be extended to a different commodity merely because both are compact discs. On the facts, the assessing officer treated writable compact disc as distinct from video compact disc and also not as sound-recording and reproducing equipment or an integral part or accessory of a computer. The writ petitions were not maintainable because the dispute turned on evidence and factual classification rather than a pure question suitable for extraordinary writ jurisdiction.

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Issues: Whether the clarification issued by the Commissioner under section 28A of the Tamil Nadu General Sales Tax Act, 1959 in respect of "video compact disc" bound the assessing officer when the goods assessed were "writable compact disc", and whether the writ petitions could be entertained on the classification dispute.

Analysis: The clarification was issued on the basis of the commodity described by the dealer as "video compact disc" and could not be extended to a different commodity merely because both were described as compact discs. The assessing officer found on the material before him that "writable compact disc" was neither the same as "video compact disc" nor a sound-recording and reproducing equipment, and it could not be treated as an integral part or accessory of a computer on the facts placed before the authority. The Court held that the clarification under section 28A operates with reference to the goods as described in the application and does not control assessment of a different item. As the controversy turned on evidence and factual classification, the extraordinary writ jurisdiction was not the proper forum for interference.

Conclusion: The assessing officer was not bound to apply the clarification issued for "video compact disc" to "writable compact disc", and the writ petitions were not maintainable on the factual dispute.

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