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2009 (11) TMI 826 - MADRAS HIGH COURTWhether the clarification by the first respondent is not a statutory clarification? Held that:- Agreeing with the view expressed by this court holding that the clarification issued is without jurisdiction. Given the admitted fact that there is no legal authority on the respondents to issue the clarification and there being no statutory provisions to that effect, it being non est in the eye of law, no justification in the prayer seeking the quashing of the clarification as ultra vires the provisions of the Act. The clarification, whether it is in favour of the Department or the assessee can have no effect at all to have any binding effect on the assessing authority in the assessment proceedings. Consequently, the Assessing Authority has to assess the claim of the assessee independently on the basis of the materials produced before him. The petition seeking clarification and the clarification given by the first respondent have no legal sanction, hence, are of little significance and consequence as far as the assessment proceedings are concerned. Thus there exists no ground to grant the prayer in the writ petition by way of quashing the same and to hold that the item in question had to be assessed under a particular head.
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