https://www.taxtmi.com/caselaws?id=166385 Binding statutory clarifications under the Tamil Nadu General Sales Tax Act treated the product as an ayurvedic medicine taxable at four per cent, and the earlier assessment had proceeded on that basis. A later pre-revision notice seeking to reclassify the product as confectionary was issued without any new material, change in law, or withdrawal of the existing clarifications. On those facts, the notice was treated as a mere change of opinion contrary to the operative departmental clarification and was held without jurisdiction, with the petitioner's relief granted. en-us Wed, 01 Jul 2009 00:00:00 +0530 Thu, 06 Nov 2014 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166385 Binding statutory clarifications under the Tamil Nadu General Sales Tax Act treated the product as an ayurvedic medicine taxable at four per cent, and the earlier assessment had proceeded on that basis. A later pre-revision notice seeking to reclassify the product as confectionary was issued without any new material, change in law, or withdrawal of the existing clarifications. On those facts, the notice was treated as a mere change of opinion contrary to the operative departmental clarification and was held without jurisdiction, with the petitioner's relief granted. Case-Laws VAT and Sales Tax Wed, 01 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166385