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2008 (9) TMI 886 - HC - VAT and Sales TaxWhether starch is a product of millet and all products of millets would be exempt from tax as per the Notification No. 89/70 dated March 14, 1970? Held that:- It is well-settled in law that a Schedule to the Act is part of the Act itself and as such it has statutory force, the Commissioner being an executive authority cannot override the provisions of the Act and in exercise of the power conferred under section 28A of the Act, he cannot issue clarification running counter to the provisions of the Act. Even if any clarifications issued contrary to the provisions of the Act those clarifications cannot have any statutory backing and consequently would have no legal sanction. Inasmuch as sago and starch are classified in entry No. 22(vi) of Part B of the First Schedule taxable at four per cent on the first sale and entry No. 44 of the Third Schedule does not include maize starch and exempt from payment of tax the petitioner is liable to pay tax at four per cent and cannot claim total exemption. In view of the amendment to the Schedule, the circular dated March 14, 1970 cannot be made applicable to the assessee and the impugned clarification dated October 8, 1998 requires no interference. However, the adjudication on the provisional assessment notices shall be proceeded in terms of this order. With these observations, this writ petition is dismissed
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