https://www.taxtmi.com/article/detailed?id=5832 Section 48A of the Tamil Nadu VAT Act confines clarification and advance-ruling powers to a State Level Authority constituted by the Government to decide applications by registered dealers on points concerning the rate of tax. The Commissioner of Commercial Taxes does not have independent statutory authority to issue circulars or unilateral clarifications outside that framework. Classifications such as whether hoists and cranes qualify as capital goods for input tax credit must follow the statute's definition and the facts of use; departmental circulars cannot override the statute. en-us Tue, 16 Sep 2014 08:12:47 +0530 Tue, 16 Sep 2014 08:12:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5832 Section 48A of the Tamil Nadu VAT Act confines clarification and advance-ruling powers to a State Level Authority constituted by the Government to decide applications by registered dealers on points concerning the rate of tax. The Commissioner of Commercial Taxes does not have independent statutory authority to issue circulars or unilateral clarifications outside that framework. Classifications such as whether hoists and cranes qualify as capital goods for input tax credit must follow the statute's definition and the facts of use; departmental circulars cannot override the statute. Articles Value Added Tax - VAT and CST Tue, 16 Sep 2014 08:12:47 +0530 https://www.taxtmi.com/article/detailed?id=5832