https://www.taxtmi.com/caselaws?id=161781 Maize starch was discussed as falling within the later statutory entry taxing sago and starch of any kind at 4 per cent under the Tamil Nadu General Sales Tax Act, 1959, notwithstanding reliance on an earlier exemption notification and a Madras High Court ruling on millet products. The Tribunal noted that the earlier decision predated the present entry and that objections could still be raised before the assessing authority, with statutory appeal available if needed. It also stated that clarifications under Section 28-A cannot override binding High Court or Supreme Court rulings on an identical issue, but that point alone did not justify interference with the clarification in these proceedings. en-us Tue, 12 Jan 1999 00:00:00 +0530 Thu, 06 Feb 2014 15:03:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161781 Maize starch was discussed as falling within the later statutory entry taxing sago and starch of any kind at 4 per cent under the Tamil Nadu General Sales Tax Act, 1959, notwithstanding reliance on an earlier exemption notification and a Madras High Court ruling on millet products. The Tribunal noted that the earlier decision predated the present entry and that objections could still be raised before the assessing authority, with statutory appeal available if needed. It also stated that clarifications under Section 28-A cannot override binding High Court or Supreme Court rulings on an identical issue, but that point alone did not justify interference with the clarification in these proceedings. Case-Laws VAT and Sales Tax Tue, 12 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161781