https://www.taxtmi.com/caselaws?id=367071 A clarification issued by the Commissioner in proceedings involving another dealer could not, by itself, determine the petitioner's tax liability under the Tamil Nadu VAT Act, 2006. While such a clarification may guide the assessing authority, it does not bind a non-party dealer, and the product had to be independently examined on its nature, application and technical specifications to decide whether it fell within the relevant information technology product entry. Because the assessment orders were made solely on the basis of that non-binding clarification, they were unsustainable and were set aside for fresh assessment. The clarification itself was not formally set aside. en-us Thu, 12 Jul 2018 00:00:00 +0530 Sat, 15 Sep 2018 07:36:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367071 A clarification issued by the Commissioner in proceedings involving another dealer could not, by itself, determine the petitioner's tax liability under the Tamil Nadu VAT Act, 2006. While such a clarification may guide the assessing authority, it does not bind a non-party dealer, and the product had to be independently examined on its nature, application and technical specifications to decide whether it fell within the relevant information technology product entry. Because the assessment orders were made solely on the basis of that non-binding clarification, they were unsustainable and were set aside for fresh assessment. The clarification itself was not formally set aside. Case-Laws VAT and Sales Tax Thu, 12 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367071