https://www.taxtmi.com/caselaws?id=152903 The Tribunal was required to determine the correct statutory entry for scrap batteries and fix the applicable tax rate on that basis, regardless of the vendors' assessments. It erred by refusing to decide the classification question and by treating the prior assessment position as binding on the revenue. In tax matters, estoppel, including approbate and reprobate, cannot override the statute, and administrative treatment in another assessment cannot alter statutory incidence. The Tribunal was therefore bound to decide whether the goods fell under entry 42B of Schedule C or entry 22 of Schedule E, and its failure to do so was held to be an error of law. en-us Mon, 20 Nov 1978 00:00:00 +0530 Fri, 12 Jul 2013 16:13:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152903 The Tribunal was required to determine the correct statutory entry for scrap batteries and fix the applicable tax rate on that basis, regardless of the vendors' assessments. It erred by refusing to decide the classification question and by treating the prior assessment position as binding on the revenue. In tax matters, estoppel, including approbate and reprobate, cannot override the statute, and administrative treatment in another assessment cannot alter statutory incidence. The Tribunal was therefore bound to decide whether the goods fell under entry 42B of Schedule C or entry 22 of Schedule E, and its failure to do so was held to be an error of law. Case-Laws VAT and Sales Tax Mon, 20 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152903