Prior precedent governs VAT appeal outcome as the Karnataka High Court quashes the commercial tax order.

The Karnataka High Court held that an order of the Additional Commissioner of Commercial Tax was liable to be set aside because the legal issue in the appeal was already covered by the Court's earlier decision in a connected matter. The appellant relied on that prior ruling under the Karnataka Value Added Tax Act, 2003, and the respondent did not dispute the position. Applying the reasons already recorded in the earlier decision, the Court quashed the impugned order and allowed the appeal.

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Issues: Whether the order passed by the Additional Commissioner of Commercial Tax was liable to be quashed on the ground that the question of law arising in the appeal was covered by an earlier decision of the Court.

Analysis: The appeal was brought under Section 66(1) of the Karnataka Value Added Tax Act, 2003. The appellant stated that the question of law stood covered by the Court's earlier order in a connected matter, and the respondent did not dispute that position. The Court accepted that the impugned order required to be set aside for the reasons already assigned in the earlier decision.

Conclusion: The impugned order was quashed and the appeal was allowed.

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