Independent examination of identical issue required before following an earlier Tribunal ruling in VAT appeals

The Tribunal could not dispose of the appeals by simply following its earlier decision without independently examining whether the present controversy was identical. The dispute arose from assessment under the Haryana Value Added Tax Act, 2003 on material consumed in leather job work, while the earlier Tribunal ruling concerned textile processing and levy on dyes and chemicals in a different factual and legal context. Since the State did not show that the issues were the same and the Tribunal had not separately addressed the correct question, the order was unsustainable. The HC set aside the Tribunal's order and remanded the matter for fresh decision in accordance with law after hearing the parties.

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Issues: Whether the Tribunal was justified in disposing of the appeals by following its earlier decision without independently examining whether the issue in the present case was identical.

Analysis: The appeals arose from assessment under the Haryana Value Added Tax Act, 2003 on material consumed in job work undertaken for processing leather. The Court found that the earlier Tribunal decision relied upon concerned textile processing and the levy of tax on dyes and chemicals in a different factual and legal setting. The State was unable to controvert that the controversy in the present appeals was distinct. As the Tribunal had not separately addressed the correct issue, its order could not be sustained.

Conclusion: The Tribunal's order was set aside and the matter was remanded for fresh decision in accordance with law after hearing the parties.

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