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2011 (1) TMI 1278 - HC - VAT and Sales TaxWhether the impugned order is totally arbitrary and amount to colourable exercise of power, as the learned Special Commissioner and Commissioner of Commercial Taxes, has given no reason to arrive at a decision, though he was to act as quasi-judicial authority while deciding a question under section 28-A of the Tamil Nadu General Sales Tax Act? Whether the "textile machine clearer roller cleaner" is an item, which can only be used in textile machinery, and for no other purpose? Held that:- The "textile machine clearer roller cleaner" can only be used in textile machinery and no other machinery. Learned counsel for the petitioner, therefore, is correct in contending that the impugned order, passed by the Special Commissioner and Commissioner of Commercial Taxes, cannot be sustained in law. The contention of the learned counsel for the petitioner that the impugned order is arbitrary and non-speaking, also deserves to be accepted, for the reasons that even though the power exercised by the Special Commissioner and Commissioner of Commercial Taxes, was under section 28A, i.e., statutory power, but order is totally silent, with regard to reasons for coming to the conclusion, especially when with regard to other two items of similar nature, were held to be part of textile machinery. Consequently, the writ petition is allowed. The impugned order is set aside and the respondents are directed to treat the textile machine clearer roller cleaner, be a part of textile machinery, assessable to four per cent tax
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