https://www.taxtmi.com/caselaws?id=161779 Section 28-A of the Tamil Nadu General Sales Tax Act, 1959 was analysed as a clarification mechanism serving two functions: dealer-initiated clarifications based on materials furnished by the dealer, and suo motu clarifications for administrative uniformity without prior hearing. The provision was read as binding departmental officers within the hierarchy, but not as controlling quasi-judicial assessment or appellate discretion. Assessing and appellate authorities were required to decide on evidence, arguments, and binding precedent independently. On that construction, the provision was held not to violate natural justice or the Constitution, and the challenge to the clarification mechanism failed. en-us Thu, 25 Jan 2001 00:00:00 +0530 Thu, 06 Feb 2014 14:49:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161779 Section 28-A of the Tamil Nadu General Sales Tax Act, 1959 was analysed as a clarification mechanism serving two functions: dealer-initiated clarifications based on materials furnished by the dealer, and suo motu clarifications for administrative uniformity without prior hearing. The provision was read as binding departmental officers within the hierarchy, but not as controlling quasi-judicial assessment or appellate discretion. Assessing and appellate authorities were required to decide on evidence, arguments, and binding precedent independently. On that construction, the provision was held not to violate natural justice or the Constitution, and the challenge to the clarification mechanism failed. Case-Laws VAT and Sales Tax Thu, 25 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161779