TMI Blog2018 (9) TMI 807X X X X Extracts X X X X X X X X Extracts X X X X ..... ing at a conclusion. Having arrived at a conclusion that it is an Information Technology product, the respondent should consider as to under which entry the product would fall, whether Entry 19 or Entry 20 as submitted by the petitioner - the impugned Assessment orders have to be redone. Matter is remanded to the respondent for fresh consideration to examine the nature of product dealt with by the petitioner and after affording an opportunity of personal hearing - Petition allowed by way of remand. - Writ Petition No.22263 of 2013 And M.P.Nos.1 and 2 of 2013 And W.P.Nos.19866 to 19868 of 2013 And M.P.Nos.1+1+1 of 2013 - - - Dated:- 12-7-2018 - Mr. T. S. Sivagnanam J. For the Petitioner : Ms.Hema Muralikrishnan For the Respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner had clarified that networking cable is taxable at 12.5% vide Entry No.69 of Part C of First Schedule to TNVAT Act, 2006 with effect from 01.01.2007. Though the clarification binds the Assessing Officer, it does not bind the dealer, who is not a party to the clarification or in other words, a third party to the proceedings. Therefore, the respondent could not have completed the assessment solely based upon the clarification, but should have made an endeavour to examine as to what is the nature of the products, as to whether the product is an information technology product or simply a telecommunication cable. Therefore, in my view, there is no necessity to set aside the clarification dated 11.12.2007, as the impugned clarification does no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , have declared the goods optical fibre cables Networking cables such as Flat Cables CAT 3 cables, CAT 5 cables, CAT 6 cables, unshielded twisted pair (UTP) cable as an Information Technology Product. Similarly, the Finance Department of Gujarat, vide notification dated 01.08.2009, issued under the Gujarat Value Added Tax Act, 2003 at Serial No.35m having heading 8544, declared the optial fibre cables, Networking cables such as Flat cables, CAT 3 cables, CAT 5 cables, CAT 6 cables, unshielded twisted pair (UTP) cables as an Information Technology product. Further reliance has also been placed on the certificate issued by the National Institute of Technology, Karnataka, Surathkal dated 25.06.2004 to state that the product dealt with by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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