https://www.taxtmi.com/caselaws?id=393377 A quasi-judicial clarification fixing tax on imported pile fabrics under Section 28A of the Tamil Nadu General Sales Tax Act was unsustainable because it was a brief, non-speaking order that did not examine the commodity, the assessee's materials, or the reasons for the tax rate adopted. Such a determination required a reasoned application of mind, and the flawed clarification could not support the consequential assessment order, which depended entirely on its validity. The clarification and the assessment were set aside, and the matter was remitted for a fresh, reasoned decision by the competent authority; the broader tariff-entry challenge was left undecided. en-us Mon, 09 Mar 2020 00:00:00 +0530 Thu, 03 Dec 2020 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393377 A quasi-judicial clarification fixing tax on imported pile fabrics under Section 28A of the Tamil Nadu General Sales Tax Act was unsustainable because it was a brief, non-speaking order that did not examine the commodity, the assessee's materials, or the reasons for the tax rate adopted. Such a determination required a reasoned application of mind, and the flawed clarification could not support the consequential assessment order, which depended entirely on its validity. The clarification and the assessment were set aside, and the matter was remitted for a fresh, reasoned decision by the competent authority; the broader tariff-entry challenge was left undecided. Case-Laws VAT and Sales Tax Mon, 09 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393377