https://www.taxtmi.com/caselaws?id=81060 Conflicting coordinate decisions on the classification of the product and its eligibility for exemption prevented final disposal by the same bench. The Members examined whether earlier rulings could be treated as sub silentio, per incuriam, or affected by merger, but found the inconsistency on the core classification issue decisive. The matter was therefore referred to the Hon'ble President for constitution of a Larger Bench to resolve the classification and exemption questions, and no final adjudication on entitlement was made at that stage. en-us Tue, 05 Feb 1991 00:00:00 +0530 Wed, 22 Jun 2011 11:46:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81060 Conflicting coordinate decisions on the classification of the product and its eligibility for exemption prevented final disposal by the same bench. The Members examined whether earlier rulings could be treated as sub silentio, per incuriam, or affected by merger, but found the inconsistency on the core classification issue decisive. The matter was therefore referred to the Hon'ble President for constitution of a Larger Bench to resolve the classification and exemption questions, and no final adjudication on entitlement was made at that stage. Case-Laws Income Tax Tue, 05 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81060