https://www.taxtmi.com/caselaws?id=180636 Metal polishing soap sold as a metal polishing agent was treated as an abrasive covered by Entry 67-A(a) of Part-B of the First Schedule to the Tamil Nadu VAT Act, attracting tax at 5%. The assessment had instead applied 14.5% under Entry 67, but that classification could not stand in view of the Advance Ruling Committee's clarification. The impugned assessment order was quashed and the assessing authority was directed to pass a fresh order consistent with the clarification. en-us Mon, 24 Aug 2015 00:00:00 +0530 Thu, 31 Mar 2016 10:39:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180636 Metal polishing soap sold as a metal polishing agent was treated as an abrasive covered by Entry 67-A(a) of Part-B of the First Schedule to the Tamil Nadu VAT Act, attracting tax at 5%. The assessment had instead applied 14.5% under Entry 67, but that classification could not stand in view of the Advance Ruling Committee's clarification. The impugned assessment order was quashed and the assessing authority was directed to pass a fresh order consistent with the clarification. Case-Laws VAT and Sales Tax Mon, 24 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180636