Identical facts trigger application of prior Tribunal ratio, leading to relief in a plastic products dispute.

Identical material facts to an earlier Tribunal decision justified applying the same ratio to the manufacture of polyethylene bags from plastic granules and lay flat tubings. The Tribunal treated the cited precedent as governing because the substantive product and process facts were materially the same, and it granted relief accordingly. The appeal was allowed with consequential relief, reflecting the principle that where facts align with a prior binding or persuasive decision, the same legal reasoning should be followed.

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Issues: Whether the appeal was liable to be allowed on the basis that the facts were identical to an earlier Tribunal decision and the same ratio applied.

Analysis: The manufacturing process involved polyethylene bags using plastic granules as the basic input and lay flat tubings as intermediate products. The Tribunal found the facts to be identical in substance to the cited precedent concerning similar plastic products and accepted that the earlier ratio governed the present matter.

Conclusion: The appeal was allowed, and consequential relief followed.

Final Conclusion: The matter was disposed of in favour of the appellant by applying the earlier Tribunal ratio to identical facts.

Ratio Decidendi: Where the material facts are identical to an earlier binding or persuasive Tribunal decision, the same ratio should be applied to grant relief in the present case.

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