JUDGMENT (Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, calling for the records on the file of the 3rd respondent in its impugned proceedings made in Lr.No.Acts Cell-II/38842/2018, dated 8.12.2018 quash the same as contrary to the provisions of the Act and further direct the 3rd respondent to entertain the application filed by the petitioner in Form VV dated 04.12.2018.) 1. Heard Mr .S. Rajasekar, learned Counsel for the petitioner and Mr.R .Siddharth, learned Government Advocate for the respondents. 2. The petitioner is a manufacturer/dealer in Prosthetics/tooth setting, assessed on the file of the Commercial Tax Authorities. It challenges an order passed by the Additional Commissioner of Commercial Taxes dated 18.12.2018 informing the petitioner that its application for Advance Ruling on the taxability of the prosthetics and dental sets cannot be considered by the respondents, particularly R2, the Authority for Clarification and Advance Ruling, (in short, ‘Authority’) since the application was not pending as on 01.07.2017. Inter-alia reference is made to Section 174 (2) of the Tamil Nadu Goods and Services Tax Act, 2017 ('Act'), in support of conclusion of the authority. 3. An order had initially come to be passed on 05.03.2019 the case of one, Aurum Dental, wherein the Authority had held that “Prosthetic Teeth/Dentures dealt by the applicants fall under Entry 81 of Part-B of First Schedule to TNVAT Act, 2006 attracting levy of tax at 5%”. 4. Thus, the vieworiginally taken was adverse to the assessee but had come to be reviewedby the Authority on 05.03.2019 revoking the earlier Clarification issued on 02.09.2015 in the reference first cited and concluding as follows:‘..it is hereby re-clarified that the Prosthetic Teeth/Dentures would fall under Entry 2 of Part-B of Fourth Schedule to the TNVAT Act, 2006, read with Government Notification No.II(1)/CTR/(a-3)/2007 published in G.O.Ms.No.3 CT&R (B1) dated 01-01-2007 and hence exempt from tax liability under Sec.15 of the TNVAT Act, 2006’. 5. Learned Counsel for the respondents fairly agrees that this order applies on all fours to the case of the petitioner. Thus, the question of taxability of the Prosthetic Teeth/Dentures dealt with by the petitioner is decided in its favour. 6. 5. Learned Counsel for the respondents fairly agrees that this order applies on all fours to the case of the petitioner. Thus, the question of taxability of the Prosthetic Teeth/Dentures dealt with by the petitioner is decided in its favour. 6. The petitioner had, even prior to filing of the writ petition, received a notice from the Assistant Commissioner/R4 on 01.11.2018 for assessment under the provisions of the Tamil Nadu Government Sales Tax, 2017 ( ‘in short Act’) for the period 2015-16 and a reply had been filed by it on 08.11.2018. The assessment is stated to be pending in the light of the pendency of this writ petition. 7. In the light of the discussion as aforesaid, particularly, the applicability of review order dated 05.03.2019 to the petitioner's case, there is no necessity to keep the assessment pending any further. The proceedings shall be taken up forthwith, the petitioner heard and the assessment completed in light of review order dated 05.03.2019, and in accordance with law, within a period of eight (8) weeks from today. 8. This writ petition stands disposed as above. Connected writ miscellaneous petitions are closed. No Costs.