1999 (1) TMI 519

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.... delivered by J. KANAKARAJ, J. (Chairman).-The Original Petition is directed against the clarification issued by the first respondent in letter No. Acts. Cell-II/65530/98 dated October 8, 1998. In the petition it is stated that the said clarification was issued under section 28-A of the Tamil Nadu General Sales Tax Act, 1959. But the clarification as such does not contain any reference to secti....

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.... the learned counsel is, when the exemption was contained in the form of a notification issued under section 17 of the Tamil Nadu General Sales Tax Act, 1959 the Madras High Court has held in T.C. Nos. 1145 to 1148 of 1990 that the products of millets will include maize starch also. The said notification has since been cancelled and the gist of the notification is now included in the Third Schedul....

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....taxable at 4 per cent under entry 61 of Part B of the First Schedule from July 17, 1996" has to be set aside or is contrary to the Madras High Court judgment.   2.. It is open to the petitioner to put forward his objections to the revised notice and await orders of the assessing authority. Thereafter, it is open to him to file an appeal if the assessing authority gives a findings against h....