SIMTA CLEAR COAT PVT LTD COIMBATORE Vs. SPECIAL COMMISSIONER AND COMMISSIONER OF COMMERCIAL TAXES CHENNAI

JUDGEMENT

(1.) The petitioner has invoked the writ jurisdiction of this court, with the prayer for issuance of a writ in the nature of certiorari, for quashing the order dated May 22, 2008, passed by the learned Special Commissioner and Commissioner of Commercial Taxes, Chepauk, Chennai, in exercise of power conferred under section 28-A of the Tamil Nadu General Sales Tax Act, 1959. The impugned order reads as under:

(2.) The contention of the learned counsel for the petitioner is that the "textile machine clearer roller cleaner" is an item, which can only be used in textile machinery, and for no other purpose. It is also the contention of the learned counsel for the petitioner that as this item cannot be used as general item, therefore, it could not be brought under entry 20 in Part D of the First Schedule to assess sales tax at 12 per cent.

(3.) In support of the contention, learned counsel for the petitioner placed reliance on clarification dated November 8, 2002, issued under section 28-A, with regard to yarn bundling press and yard bundle balling press, which reads as under: