TMI Blog2017 (11) TMI 1161X X X X Extracts X X X X X X X X Extracts X X X X ..... cted, Revenue was not justified in demanding tax at 16% by seeking to reopen concluded assessments by issuing clarification - the SCN is without jurisdiction - petition allowed - decided in favor of petitioner. - W.P.No.9098 of 2009, M.P.No.1 of 2009 - - - Dated:- 7-11-2017 - T. S. Sivagnanam, J. For the Petitioner : Mrs. Rukmani Venugopalan For Mr. S. Raveekumar For the Respondents : Mr. K. Venkatesh Government Advocate ORDER Heard Mrs.Rukmani Venugopalan, learned counsel appearing for Mr.S.Raveekumar, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate appearing for the respondents. 2. The petitioner has impugned a show cause notice issued by the 2nd respondent, Assessing Officer pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 867 of 2007 contending that when the earlier clarification directing the payment of tax at 16% was cancelled, opportunity of hearing was given to the assessee and while cancelling the same and enhancing the rate of tax to 16%, no notice was issued. This submission was accepted and the said writ petition was allowed and the clarification dated 07.04.2007 was set aside by order dated 29.01.2008. It is, thereafter, the second clarification was issued on 30.05.2008 reiterating the earlier clarification and stating that the said product is taxable at 16% under Entry 8 (ii) of Part-E of the First Schedule and if the product is imported, it is taxable at 20% under Entry 9 of Eleventh Schedule. 9. The question which arose for consideration in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision rendered under the Central Excise Act and Central Excise Tariff has relevance in interpreting the entry relating to plastic laminates under the Bombay Sales Tax Act and it was held that the decision rendered under the Central Excise Act has no relevance in interpreting the words ''plastic laminates'' as contained in the Bombay Sales Tax Act. Reliance was also placed on the decision of the Division Bench of this Court in the case of State of Tamil Nadu vs. Hajee P.Syed Mohammed (Decd) and Anr., reported in (1993) 91 STC 195, which also considered a similar issue with regard to description of paper as contained in entry 117 of the First Schedule to the TNGST Act and it was held that it is not only all comprehensiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... awal vs. State of Madhya Pradesh, reported in (1999) 8 SCC 667 and Manish Maheshwari vs. Assistant Commissioner of Income-tax and Another, reported in (2007) 3 SCC 794, it was held that admittedly there was ambiguity with regard to rate of tax payable by the assessees for the paper based decorative laminated sheets and the benefit of the said ambiguity should be extended to the assessees and not to the Revenue. With these observations, the writ petitions were allowed. 13. We are fully in agreement with the view taken by the Writ Court holding that the assessments in respect of the respondent / assessee having been completed pursuant to an order passed by the Special Tribunal and the tax at the rate of 10% was also collected, the Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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