https://www.taxtmi.com/caselaws?id=359332 Polyamide (Nylon-6) was treated as a plastic raw material falling within Entry 51 in Part B of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, because the Tribunal accepted its character as such and the earlier clarification under Section 28A was regarded as binding on the department until withdrawn. The Court found no manifest illegality in that reasoning and held that the commodity was correctly classified under the relevant entry at the material time, attracting tax at 4%. The higher levy was therefore not sustained. en-us Tue, 27 Mar 2018 00:00:00 +0530 Sat, 28 Apr 2018 07:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359332 Polyamide (Nylon-6) was treated as a plastic raw material falling within Entry 51 in Part B of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, because the Tribunal accepted its character as such and the earlier clarification under Section 28A was regarded as binding on the department until withdrawn. The Court found no manifest illegality in that reasoning and held that the commodity was correctly classified under the relevant entry at the material time, attracting tax at 4%. The higher levy was therefore not sustained. Case-Laws VAT and Sales Tax Tue, 27 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359332