TMI Blog1999 (6) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents. Heard with the consent of parties. 2.. The petitioner herein challenges the order passed by the Special Tribunal whereby the Special Tribunal refused to entertain the challenge made by the assessee to an order under section 28-A of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as "the Act"). The petitioner-assessee herein sought clarification under section 28-A of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... round that even after the clarification, the challenge regarding the applicability of a particular entry would still be available to the assessee in the appeal. The Tribunal observes and in our view correctly as under: "Before going to the merits of the case, we are of the opinion that section 28-A was introduced in the TNGST Act only to enable the dealers to get clarification and accordingly co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act is not, we repeat, not an adjudication. It is merely a clarification given by the Special Commissioner to the concerned dealer who may need the same, for collecting taxes. 5.. Learned counsel for the petitioner very strenuously argues that once the clarification is issued by the Special Commissioner, it would be a point of no return for the assessee. We do not agree. The said clarification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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