Same issue as earlier appeal led to dismissal, with questions of law answered for the assessee.

The appeal was treated as involving the same issue already decided in an earlier disposed appeal, so the court did not undertake a separate merits adjudication. On that basis, the appeal was dismissed and the questions of law were answered in favour of the assessee and against the Revenue.

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Issues: Whether the appeal deserved dismissal and the questions of law arising for consideration were to be answered in favour of the assessee or the Revenue.

Analysis: The appeal was stated to involve the same issue as in an earlier appeal already disposed of. On that basis, no separate adjudication on merits was undertaken in this appeal.

Conclusion: The appeal was dismissed and the questions of law were answered in favour of the assessee and against the Revenue.

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