https://www.taxtmi.com/caselaws?id=47502 A clarification under Section 28-A of the Tamil Nadu General Sales Tax Act could not override Section 3D or alter the statutory rate of tax. For the period before 1-4-2002, when Section 3D imposed a flat 2% tax on food and drinks sold in hotels and restaurants and did not distinguish branded from unbranded goods, the clarification treating branded pizza as taxable at 16% was invalid. The writ petitions were also maintainable despite alternative statutory remedies because subordinate authorities were bound by the clarification, making departmental challenge futile. The impugned clarification and consequential assessment for the pre-1-4-2002 period were therefore set aside. en-us Tue, 15 Feb 2005 00:00:00 +0530 Tue, 14 May 2024 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47502 A clarification under Section 28-A of the Tamil Nadu General Sales Tax Act could not override Section 3D or alter the statutory rate of tax. For the period before 1-4-2002, when Section 3D imposed a flat 2% tax on food and drinks sold in hotels and restaurants and did not distinguish branded from unbranded goods, the clarification treating branded pizza as taxable at 16% was invalid. The writ petitions were also maintainable despite alternative statutory remedies because subordinate authorities were bound by the clarification, making departmental challenge futile. The impugned clarification and consequential assessment for the pre-1-4-2002 period were therefore set aside. Case-Laws VAT and Sales Tax Tue, 15 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47502