2006 (7) TMI 639

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....This writ petition is filed for the issuance of a writ of certiorarified mandamus to call for the records comprised in TNGST/0581453/2004-05 dated June 7, 2006 on the file of the respondent and quash the same and consequently direct the respondent herein to collect tax at four per cent as per the first proviso to section 3(2) of the Tamil Nadu General Sales Tax Act, 1959 on the sale of hub etherne....

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....vember 27, 2004, they were informed that as per the clarification issued by the Commissioner of Commercial Taxes, the hubs are liable to tax at 20 per cent under entry 9 of the Eleventh Schedule to the TNGST Act, 1959. Aggrieved by the same, the petitioner filed a representation before the Commissioner. During hearing on June 29, 2005 it was submitted that the said hubs do not come under taxable i....

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.... is not binding on the appellate authority. Hence this point can be argued before the appellate authority. We can easily have the reliance of the Supreme Court decision made in Union of India v. Tata Engineering & Locomotive Co. Ltd. reported in AIR 1998 SC 287, wherein in paragraphs 4 and 5 the Supreme Court has held as follows:- "4. In our view, this writ petition should not have been ente....

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....orabjee, appearing on behalf of the respondents, has complained that the assessments are going on endlessly and without due regard to an earlier judgment of the Patna High Court in respect of an earlier assessment year on the very same issues. Whether the controversy raised in this case is covered by an earlier judgment of the High Court is a matter to be decided by the Assistant Collector. He wil....