Judgment :- Heard the learned counsel for the petitioner, as well as the learned Government Advocate appearing on behalf of the respondent. 2. The learned counsel for the petitioner had submitted that an application had been made, by the petitioner, before the respondent, seeking certain clarifications relating to the eligibility of tax, under the Tamil Nadu Value Added Tax Act, 2006, on the purchase or sale of fuel, by the applicant, at its bonded warehouse, in the light of the decision of the Supreme Court, in M/s.Ashoka Hotel Vs. Asst. Commr. of Commercial Taxes, in Civil Appeal No.2560 of 2010, dated 03.02.2012. The applicant had stated that it had proposed to purchase fuel from its foreign suppliers and store it at its custom bonded warehouse. Thereafter,the fuel was proposed to be sold to foreign going vessels, for consumption on such foreign going vessels. However, the respondent had passed a cryptic order, on 27.7.2012. Paragraphs 6,7 and 8 are as follows. "6. It is seen from the details furnished by the applicant that they wanted rate of tax clarification in respect of Furnace Oil sold to foreign going vessels. 7. Entry 67-A(n) of Part B of the First Schedule reads as follows: Furnace Oil 8. The ruling therefore is that Bunker Fuel-Furnace Oil is taxable at 5% under Entry 67-A(n) of Part B of the First Schedule to the TNVAT Act 2006." 3. The learned counsel for the petitioner had submitted that the respondent had passed the impugned order, dated 27.7.2012, without giving an opportunity of hearing to the petitioner. He had further submitted that the impugned order of the respondent, dated 27.7.2012, contains no reasons except stating that the 'Furnace oil' which is found in Entry 67-A(n) of Part B of the First schedule is taxable at 5%, under the Tamil Nadu Value Added Tax Act,2006. Therefore, the impugned order of the respondent is liable to be set aside. 4. The learned counsel appearing on behalf of the respondent had not refuted the said submissions made by the learned counsel for the petitioner. 5. In view of the above, the impugned order of the respondent, dated 27.07.2012, is set aside. The matter is remitted back to the respondent to consider all the issues raised by the petitioner in its application, dated 13.6.2012, and to pass a speaking order giving reasons for the conclusions arrived at by the respondent. 5. In view of the above, the impugned order of the respondent, dated 27.07.2012, is set aside. The matter is remitted back to the respondent to consider all the issues raised by the petitioner in its application, dated 13.6.2012, and to pass a speaking order giving reasons for the conclusions arrived at by the respondent. The respondent shall pass such an order, on merits an in accordance with law, as directed by this Court, within a period of four weeks from the date of receipt of a copy of this order, after giving an opportunity of personal hearing to the petitioner. This Writ Petition is disposed of with the above directions. No costs. Consequently, connected Miscellaneous Petition is closed.