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2017 (12) TMI 981 - MADRAS HIGH COURTRate of tax - inter-state sale or not? - e-auction - Whether the clarification issued by the Commissioner dated 07.04.2006, is valid and proper? Held that: - Merely because, one of the officers of the Customs Department, issued a receipt to the petitioner accepting 4% of the tax, that would not prevent the Commercial Taxes Department to take appropriate steps to recover the tax payable in the State of Tamil Nadu. It appears that only for that reason, when action was initiated by the assessing officer, the petitioner rushed to the Commissioner and sought for clarification. In the facts and circumstances, the clarification issued by the Commissioner is perfectly legal and valid and there is no reason to interfere with the same - petition dismissed - decided against petitioner.
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