2014 (12) TMI 1222

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.... Jayaprathap, Government Advocate For the Petitioner  : S. Ravee Kumar ORDER Heard Mr. S. Ravee Kumar, learned counsel for the petitioner and Mr. A. N. R. Jayaprathap, learned Government Advocate, for the respondent. The petitioner is a association called as "the Madras Electric Trades Association" and they have filed this writ petition praying for issuance of writ of certiorarifi....

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....e of Pizzeria Fast Foods Restaurant (Madras) Pvt. Ltd. v. Commissioner of Commercial Taxes, Chennai [2005] 140 STC 97 (Mad), which has been subsequently followed by the Division Bench of this court in the case of Canon India Private Limited v. State of Tamil Nadu [2014] 3 VST-OL 379 (Mad) (in W. P. No. 4042 of 2008 (batch) dated July 17, 2013), and therefore on that score alone the impugned clarif....

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....nder the relevant law itself having classified 1100 volts cables as high voltage cables, there cannot be any difficulty in accepting the dealer's contention that the subject goods are industrial cables. In the light of the decision of the Delhi High Court which is pari materia to the present case, the clarification issued by the respondent is held to be not sustainable in law, as the classi....