TMI Blog2017 (11) TMI 1315X X X X Extracts X X X X X X X X Extracts X X X X ..... s have been specifically mentioned in entry item-4 (iii) of Part-B of first schedule of the TNGST Act taxable at 4%. This being a specific entry the general entry or residuary entry, could be invoked only when a product can be dealt with in any of the entries. Even assuming the respondents construe the products produced by the petitioner as a bakery product, even then, regardless of the product with a brand name or without a brand name registered under the Trade and Merchandise Marks Act, 1958, it would fall under entry Item-11 (ii) of Part-B of first schedule of the TNGST Act. So far as the clarification is concerned, admittedly, the petitioner did not have an opportunity of personal hearing before the clarification was issued. Though, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lus surcharge instead of 4% etc. 4.The assessments for the years 2002-2003 and 2003-2004 were completed by the Assessing Officer accepting the fact that the petitioner is a producer of the unbranded confectionery and they have charged to tax at 4%. The problem arose during the year 2004-05 and it appears that the Assessing Officer informed the petitioner that he should approach the Commissioner of Commercial Tax and obtain clarification as regards the rate of tax for the confectionery products produced by them. The Commissioner of Commercial Taxes by clarification dated 29.08.2005 in clarification No.111 of 2005 clarified that the confectionery items produced by the petitioner, which are branded, but the brand name is not registered and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the petitioner and he cannot be made to suffer by paying higher rate of tax. Thus, the clarification is held to be not enforceable against the petitioner, on account of the fact that they did not have adequate opportunity to object to the views of the Commissioner. As a consequence of these findings, the impugned assessment order has to be set aside. 8.One more point is to be noted that the confectionery items have been specifically mentioned in entry item-4 (iii) of Part-B of first schedule of the TNGST Act taxable at 4%. This being a specific entry the general entry or residuary entry, could be invoked only when a product can be dealt with in any of the entries. Even assuming the respondents construe the products produced by the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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