VAT treatment of invisible loss of yarn to be reconsidered under earlier directions, with fresh orders required.

Writ petitions challenging VAT assessment orders on invisible loss of yarn were treated as covered by an earlier batch decision on the same issue. The respondent accepted that the earlier directions applied to the petitioner, so the petitions were disposed of without an independent merits determination. Fresh orders must be passed in accordance with those earlier directions, and the respondent is bound to follow them when dealing with the issue of invisible loss.

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Issues: Whether the writ petitions challenging the assessment orders relating to VAT on invisible loss of yarn should be disposed of in terms of the earlier batch decision and whether fresh orders were required to be passed in accordance with those directions.

Analysis: The dispute was stated to be covered by the earlier batch decision on invisible loss. The respondent also accepted that the directions in that decision applied to the present petitioner. The petitions were therefore not independently adjudicated on merits, and the respondent was required to act in accordance with the earlier directions while passing fresh orders on the issue.

Conclusion: The writ petitions were disposed of in the light of the earlier decision, with a direction to the respondent to follow those directions while passing fresh orders on the issue of invisible loss.

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