2012 (9) TMI 902

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....he Respondents : A.R. Jayaprathap, Government Advocate (Tax), M. JAICHANDREN J.-Heard the learned counsel appearing for the petitioner, as well as the learned Government Advocate for Taxes, appearing on behalf of the respondents. 2. The case of the petitioner is that the petitioner is a registered dealer in "insulating materials" on the files of the third respondent, under the provisions of ....

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...., stating that the "insulation materials" manufactured by the petitioner would be falling under entry 69 of Part B of the First Schedule to the Tamil Nadu Value Added Tax Act, 2006. The petitioner had also requested for an opportunity of being heard, in person, to explain his case. However, the first respondent had passed the impugned proceedings, dated July 23, 2012, by way of a clarification, st....

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....7) of the said Rules. He had further submitted that the clarification issued by the first respondent is binding on the petitioner and it is final. 5. In view of the said submissions made by the learned counsel appearing on behalf of the petitioner, as well as the respondents, and on perusal of the records available, it is seen that the petitioner, while requesting for a clarification, in respec....