https://www.taxtmi.com/caselaws?id=161724 Under section 28-A of the Tamil Nadu General Sales Tax Act, 1959, a dealer seeking clarification is entitled to a personal hearing before an adverse clarification is issued when such hearing is requested, because the clarification can bind the assessing authority and materially affect assessment rights. The Court also stated that a beneficial clarification binds the revenue authorities in proceedings under the Act, while an adverse clarification, though binding on the assessing authority, remains open to challenge by the assessee in appeal. The impugned clarification was set aside for breach of fairness and remitted for reconsideration after hearing. en-us Wed, 10 Oct 2001 00:00:00 +0530 Tue, 04 Feb 2014 18:04:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161724 Under section 28-A of the Tamil Nadu General Sales Tax Act, 1959, a dealer seeking clarification is entitled to a personal hearing before an adverse clarification is issued when such hearing is requested, because the clarification can bind the assessing authority and materially affect assessment rights. The Court also stated that a beneficial clarification binds the revenue authorities in proceedings under the Act, while an adverse clarification, though binding on the assessing authority, remains open to challenge by the assessee in appeal. The impugned clarification was set aside for breach of fairness and remitted for reconsideration after hearing. Case-Laws VAT and Sales Tax Wed, 10 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161724