1999 (6) TMI 479

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....e by V.S. SIRPURKAR, J.-Learned Additional Government Pleader (Taxes) takes notice for the respondents. Heard with the consent of parties. 2.. The petitioner herein challenges the order passed by the Special Tribunal whereby the Special Tribunal refused to entertain the challenge made by the assessee to an order under section 28-A of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter re....

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....e assessee or under entry 8 as clarified by the concerned authority, the Special Commissioner on the ground that even after the clarification, the challenge regarding the applicability of a particular entry would still be available to the assessee in the appeal. The Tribunal observes and in our view correctly as under: "Before going to the merits of the case, we are of the opinion that section ....

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....tely correct, inasmuch as, the clarification issued by the Special Commissioner under section 28-A of the Act is not, we repeat, not an adjudication. It is merely a clarification given by the Special Commissioner to the concerned dealer who may need the same, for collecting taxes. 5.. Learned counsel for the petitioner very strenuously argues that once the clarification is issued by the Special....