Constructive res judicata did not bar consideration of C forms in sales tax assessment; the authority had to assess them.

Constructive res judicata did not bar the assessee from claiming the benefit of C forms in the sales tax assessment because the earlier challenge had been confined to the taxability of the transactions, while the request to consider the C forms arose at the assessment stage. The Court treated the omission to raise the specific plea earlier as insufficient to defeat relief otherwise due. The withdrawal of the earlier clarification petition also did not prevent the assessing authority from considering entitlement to assessment relief on the basis of the C forms. The assessing authority was directed to take note of the C forms and complete the assessment in accordance with law.

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Issues: Whether the appellant was barred by constructive res judicata from claiming the benefit of C forms in the sales tax assessment, and whether the assessing authority was required to consider those forms while making the assessment.

Analysis: The prior challenge had been confined to the exigibility of the transactions to sales tax, and the later request to have C forms taken into account arose in the context of the assessment relief sought. The technical plea of constructive res judicata was held not to be an ground to deny relief otherwise due, merely because the specific plea had not been advanced earlier. The withdrawal of the earlier clarification petition did not preclude consideration of the assessee's entitlement to assessment relief on the basis of the C forms.

Conclusion: The plea of constructive res judicata was rejected, and the assessing authority was directed to take note of the C forms and pass assessment orders in accordance with law.

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