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2010 (1) TMI 1144 - MADRAS HIGH COURTWhether the petitioner-assessee for the years 1994-95 and 1997-98 is liable to pay tax at the rate of 16 per cent and 20 per cent, respectively, or at eight per cent? Held that:- As far as the application of clarification dated February 27, 1995, which was issued prior to insertion of section 28A into the Act 60 of 1987 was introduced with effect from November 6, 1997 is concerned, we may point out that such clarification has no legal backing and therefore, it cannot be put against the assesse even though it was made at the instance of the assessee himself. As to whether the clarification issued after the amendment, viz., July 7, 1997 can be of any benefit to the assessee, this question has not been considered by the authorities below, apart from the question as to which of the entry would be applicable to the case on hand as contended by the learned counsel for the assessee was also not considered, we set aside the order on that ground and remit the matter to the assessing officer for consideration as to whether the commodity in question, viz., electronic gas stove ignitor/lighters is liable to tax in terms of entry 36 of Part C of the First Schedule or item No. 18 of Part F of the First Schedule for the period from March 12, 1993 and item No. 5 of Part G of the Fist Schedule from July 17, 1996. In view of the remittal, we have to necessarily set aside the order and for that reason, the common order passed by the Tribunal is set aside.
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