https://www.taxtmi.com/caselaws?id=163042 A clarification issued under section 28A could not override the Tamil Nadu General Sales Tax Act, 1959 or the amended Schedules, and an exemption operated only where the goods were specifically covered by the exempting schedule entry. Earlier circulars and a 1970 notification, lacking statutory backing, could not prevail after the statutory amendments. Maize starch was not specifically exempted in the relevant Third Schedule entry and starch remained classified in the First Schedule as taxable. The impugned clarification dated 8 October 1998 was therefore valid, and maize starch continued to be liable to tax at the prescribed rate. en-us Mon, 08 Sep 2008 00:00:00 +0530 Sat, 29 Nov 2014 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163042 A clarification issued under section 28A could not override the Tamil Nadu General Sales Tax Act, 1959 or the amended Schedules, and an exemption operated only where the goods were specifically covered by the exempting schedule entry. Earlier circulars and a 1970 notification, lacking statutory backing, could not prevail after the statutory amendments. Maize starch was not specifically exempted in the relevant Third Schedule entry and starch remained classified in the First Schedule as taxable. The impugned clarification dated 8 October 1998 was therefore valid, and maize starch continued to be liable to tax at the prescribed rate. Case-Laws VAT and Sales Tax Mon, 08 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163042