https://www.taxtmi.com/caselaws?id=151231 In tax proceedings, each assessment year is independent and an earlier Tribunal ruling for different years does not create res judicata for later assessments. The dealer was therefore entitled to challenge whether the Shah account entries represented sales by constituents outside the State. Estoppel by conduct also did not apply because the dealer had consistently maintained the same position in earlier proceedings and no unfair advantage from inconsistent conduct was shown. The Tribunal was accordingly wrong to hold that the dealer was barred from raising the issue, and the reference was answered in favour of the dealer. en-us Thu, 24 Mar 1977 00:00:00 +0530 Sat, 01 Jun 2013 18:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151231 In tax proceedings, each assessment year is independent and an earlier Tribunal ruling for different years does not create res judicata for later assessments. The dealer was therefore entitled to challenge whether the Shah account entries represented sales by constituents outside the State. Estoppel by conduct also did not apply because the dealer had consistently maintained the same position in earlier proceedings and no unfair advantage from inconsistent conduct was shown. The Tribunal was accordingly wrong to hold that the dealer was barred from raising the issue, and the reference was answered in favour of the dealer. Case-Laws VAT and Sales Tax Thu, 24 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151231