Substantial question of law absent where prior binding rulings resolved the same controversy, so Revenue appeals were dismissed.

The Bombay HC held that the Revenue's appeals did not raise any substantial question of law because the same controversy had already been decided in earlier binding rulings of the Court. Applying those precedents, the Court found no basis to interfere with the Tribunal's order and dismissed the appeals.

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Issues: Whether the Revenue's appeals raised any substantial question of law warranting interference with the Tribunal's order.

Analysis: The issue had already been considered and answered in earlier decisions of the same Court on the same controversy. In view of those binding rulings, the Court found that the appeals did not raise any substantial question of law.

Conclusion: The issue was answered against the Revenue and the appeals were dismissed.

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