VAT on invisible loss of yarn must be reconsidered in line with earlier directions before fresh orders are passed.

A writ petition challenging a circular and consequential VAT action on invisible loss of yarn was not independently re-argued, as the Court directed the respondents to act in accordance with the directions already issued in earlier orders. The matter was thus disposed of with instructions to pass fresh orders on the invisible loss issue while following the prior decision on the same subject. The operative effect was to require reconsideration in line with the earlier judicial directions rather than a fresh departure from them.

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Issues: Whether the writ petition challenging the circular and consequential action relating to VAT on invisible loss of yarn required fresh adjudication or could be disposed of following the earlier decision on the same issue.

Outcome: The writ petition was disposed of by directing the respondents to follow the directions issued in the earlier orders while passing fresh orders on the issue of invisible loss.

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