https://www.taxtmi.com/caselaws?id=158664 A Commissioner's clarification under Section 28-A(3) of the TNGST Act is binding on subordinate authorities, and its effect on earlier assessment years must be examined on the relevant facts. Star anise seeds had been treated variously as a residual item, a country drug, or a First Schedule item, but a later clarification placed them under Item 2 of Part B of the First Schedule. Because the applicability of that clarification to the earlier years required factual determination, the Tribunal's classification could not safely stand. The matter was remitted to the Assessing Authority to decide whether the petitioners could claim the benefit of the clarification and to re-determine the tax rate in accordance with law. en-us Thu, 27 Jan 2011 00:00:00 +0530 Wed, 17 Sep 2014 09:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158664 A Commissioner's clarification under Section 28-A(3) of the TNGST Act is binding on subordinate authorities, and its effect on earlier assessment years must be examined on the relevant facts. Star anise seeds had been treated variously as a residual item, a country drug, or a First Schedule item, but a later clarification placed them under Item 2 of Part B of the First Schedule. Because the applicability of that clarification to the earlier years required factual determination, the Tribunal's classification could not safely stand. The matter was remitted to the Assessing Authority to decide whether the petitioners could claim the benefit of the clarification and to re-determine the tax rate in accordance with law. Case-Laws VAT and Sales Tax Thu, 27 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158664