https://www.taxtmi.com/caselaws?id=161780 Section 28-A of the Tamil Nadu General Sales Tax Act, 1959 was treated as a clarification mechanism for tax collection, not an adjudicatory forum for determining the correct tax entry. The clarification did not finally decide the assessee's rights on merits, so it did not bind the assessee in assessment or appeal. The assessee remained entitled to contest the applicable classification before the assessing authority and, if needed, the appellate authority, where the issue could be examined on evidence and on merits. The writ petition therefore failed. en-us Thu, 24 Jun 1999 00:00:00 +0530 Thu, 06 Feb 2014 14:57:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161780 Section 28-A of the Tamil Nadu General Sales Tax Act, 1959 was treated as a clarification mechanism for tax collection, not an adjudicatory forum for determining the correct tax entry. The clarification did not finally decide the assessee's rights on merits, so it did not bind the assessee in assessment or appeal. The assessee remained entitled to contest the applicable classification before the assessing authority and, if needed, the appellate authority, where the issue could be examined on evidence and on merits. The writ petition therefore failed. Case-Laws VAT and Sales Tax Thu, 24 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161780