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Issues: Whether the additional tax levied on the assessee could be lawfully recovered and whether the departmental demand was liable to be set aside.
Analysis: The issue was treated as squarely covered by an earlier decision of the Court on identical facts. In view of the similarity of the fact situation, the Court applied the same basis of decision to the present appeal.
Conclusion: The additional tax levied on the assessee could not be lawfully recovered, and the demand raised by the Department was set aside.
Final Conclusion: The appeal succeeded and the impugned demand could not be sustained.
Ratio Decidendi: Where the issue is conclusively covered by an earlier binding decision on similar facts, the same result follows and an additional tax demand that is not legally recoverable must be set aside.
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