Binding precedent in VAT assessment dispute led to interference with the appellate order and relief for the assessee.

Binding judicial precedents were applied to a VAT assessment dispute, and the appellate order sustaining the assessment in part was found vulnerable to interference. After the State accepted that the matter could be decided in light of earlier orders and the cited pronouncements, the Court set aside the impugned orders and allowed the assessee's challenge. The operative principle reflected in the document is that an order inconsistent with binding precedent may be interfered with and annulled where those authorities govern the issue.

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Issues: Whether the impugned appellate order sustaining the VAT assessment in part could be set aside in light of the binding judicial pronouncements relied upon by the appellant.

Analysis: The petition was disposed of after the State accepted that the matter could be decided in the light of the earlier order and the judicial pronouncements referred to. The Court found a case for interference with the impugned order and set it aside on the basis of the principle laid down in the cited decisions.

Conclusion: The impugned orders were set aside and the appeal was allowed in favour of the assessee.

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