Prior precedent governs tax assessment disputes, with officers to apply the earlier ruling and verify facts for further relief.

The SC disposed of the Special Leave Petitions by applying its earlier decision on the same issue, directing that the matters be examined by the assessing officers in accordance with that ruling. The connected petitioner was left to seek appropriate relief upon verification of the stated factual position. The operative effect is that the prior precedent governs the pending matters, while any further relief depends on factual verification by the relevant authority.

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Outcome: The Special Leave Petitions were disposed of by applying the earlier decision governing the same issue, with the matters to be considered by the assessing officers in accordance with that decision and the petitioner in the connected matter left to seek appropriate relief on verification of the stated factual position.

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