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TMI Blog2017 (12) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... nesan For the Respondent : Mr. K. Venkatesh ORDER Heard Mr.K.Govi Ganesan, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate for the respondents. 2.The petitioner, who is a registered dealer on the file of the second respondent under the provisions of the Tamil Nadu General Sales Tax Act, 1959 and Central Sales Tax Act, 1956, is aggrieved by a clarification iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Though the petitioner stated to have submitted substantial materials to show that the product Cake Gel is made out of Vegetable oil and their chemical composition is a combination of Propylene Glycol, glycerin and demineralized water with appropriate proportion, the respondent has, by the impugned clarification, held that the product is taxable at 12% under residuary entry No.40 in Part-D of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d representation dated 17.08.2003, the petitioner prayed for opportunity of personal hearing also. However, the first respondent did not consider the representation and in the meantime, the second respondent has revised the assessment and passed an order on 23.03.2005, which prompted the petitioner to approach this Court and file this writ petition in the year 2006. Though the petitioner had appro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the first respondent to classify the product under the residual entry, since the impugned clarification is a non-speaking order. This is sufficient to hold that the impugned clarification is unsustainable. For the above reasons, the writ petition is allowed and the impugned order dated 01.08.02 is set aside. Consequently, the revision of assessment made pursuant to the impugned clarification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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