https://www.taxtmi.com/caselaws?id=161777 Section 28-A(2) of the Tamil Nadu General Sales Tax Act, 1959 is stated to confer suo motu power on the Commissioner to issue clarification on rate of tax or assessment procedure for uniformity in assessment and collection, including a clarification that differs from an earlier one. Such clarification is not conclusive against the assessing authority, which must still decide taxability independently on the facts of each case. The document further notes that the question whether rubber used in re-rubberising worn out spindles is exigible to sales tax depends on the nature of the process and the identity of the commodity, and cannot be declared finally in the abstract. en-us Wed, 28 Feb 2001 00:00:00 +0530 Thu, 06 Feb 2014 14:41:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161777 Section 28-A(2) of the Tamil Nadu General Sales Tax Act, 1959 is stated to confer suo motu power on the Commissioner to issue clarification on rate of tax or assessment procedure for uniformity in assessment and collection, including a clarification that differs from an earlier one. Such clarification is not conclusive against the assessing authority, which must still decide taxability independently on the facts of each case. The document further notes that the question whether rubber used in re-rubberising worn out spindles is exigible to sales tax depends on the nature of the process and the identity of the commodity, and cannot be declared finally in the abstract. Case-Laws VAT and Sales Tax Wed, 28 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161777