https://www.taxtmi.com/caselaws?id=427439 Once the applicant sought withdrawal of the clarification request, the authority should not have proceeded to decide the matter on merits. The Karnataka High Court quashed the clarification insofar as it applied to fibre optic jumper, fibre cable assemblies and fibre optic patch cords, which had been treated as taxable at 14.5% under the Karnataka Value Added Tax Act, 2003. The court also noted that the VAT notification and its explanations required careful comparison with the Central Excise Tariff description, but left that issue open for independent consideration by the appellate authority. en-us Mon, 03 Jan 2022 00:00:00 +0530 Fri, 09 Sep 2022 07:03:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427439 Once the applicant sought withdrawal of the clarification request, the authority should not have proceeded to decide the matter on merits. The Karnataka High Court quashed the clarification insofar as it applied to fibre optic jumper, fibre cable assemblies and fibre optic patch cords, which had been treated as taxable at 14.5% under the Karnataka Value Added Tax Act, 2003. The court also noted that the VAT notification and its explanations required careful comparison with the Central Excise Tariff description, but left that issue open for independent consideration by the appellate authority. Case-Laws VAT and Sales Tax Mon, 03 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427439