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2009 (11) TMI 851 - HC - VAT and Sales TaxBranded chips - whether taxable at 12.5 per cent under Part C of the First Schedule to the Tamil Nadu Value Added Tax Act, 2006? Held that:- As far as the present case is concerned, once a clarification is given by the Commissioner of Commercial Taxes, that will bind the subordinate assessing authorities and one cannot expect a different order from the assessing officers. In these circumstances, no fruitful purpose would be served by directing the appellant to go for an assessment and for that reason, not to entertain the writ petition. That apart, in the present case, for the very branded products, there is a well reasoned Division Bench judgment of another High Court in Pepsico India Holdings Pvt. Ltd. v. State of Assam [2009 (4) TMI 853 - GAUHATI HIGH COURT]. It is a settled proposition that in tax matters, when there is a Division Bench judgment of another High Court on a similar provision, it has to be treated with due respect and in the instant case, since the Guwahati High Court has taken a view that the potato chips sold by the appellant under the same brand name "Lays" and "Uncle Chips" are held to be classifiable as processed vegetables and not to come under a residuary entry which is according to us also otherwise correct, there is no reason for us to take a different view.
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