TMI Blog2014 (12) TMI 1222X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision of division bench of Delhi High Court in the case of Anchor Electricals (P.) Ltd. v. Commissioner, Sales Tax [2014 (4) TMI 294 - DELHI HIGH COURT] which is pari materia to the present case, the clarification issued by the respondent is held to be not sustainable in law, as the classification of the cables under the relevant statutory provision is applicable for the purposes of taxation und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the respondent. The petitioner is a association called as the Madras Electric Trades Association and they have filed this writ petition praying for issuance of writ of certiorarified mandamus to quash the clarification issued by the respondent dated September 23, 2008, quash the same in so far as the levy of higher rate of tax at 12.5 per cent. with effect from July 8, 2008 and direct t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Canon India Private Limited v. State of Tamil Nadu [2014] 3 VST-OL 379 (Mad) (in W. P. No. 4042 of 2008 (batch) dated July 17, 2013), and therefore on that score alone the impugned clarification deserves to be ignored. The other aspect being that an identical issue came up for consideration before the honourable Division Bench of the Delhi High Court in the case of Anchor Electricals (P.) L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the light of the decision of the Delhi High Court which is pari materia to the present case, the clarification issued by the respondent is held to be not sustainable in law, as the classification of the cables under the relevant statutory provision is applicable for the purposes of taxation under the provisions of the Tamil Nadu Value Added Tax Act. Further, the Authority for Clarification of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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