https://www.taxtmi.com/caselaws?id=154029 Each assessment year was treated as a separate proceeding, so an earlier writ determination in a different year did not bar the present challenge by res judicata or an analogous principle. The deduction rule was construed as clear and mandatory: the dealer had to produce the broker-member's relevant account sale and a signed declaration that the tea was sold to registered dealers for resale or manufacture, and consolidated particulars were insufficient. The Court rejected reliance on departmental practice, custom, waiver, promissory estoppel, and beneficial construction, and held that substantial compliance was not shown. It also declined writ interference because an effective statutory appellate remedy existed, leaving the assessment and demand intact. en-us Fri, 24 Aug 1984 00:00:00 +0530 Sat, 03 Aug 2013 18:34:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154029 Each assessment year was treated as a separate proceeding, so an earlier writ determination in a different year did not bar the present challenge by res judicata or an analogous principle. The deduction rule was construed as clear and mandatory: the dealer had to produce the broker-member's relevant account sale and a signed declaration that the tea was sold to registered dealers for resale or manufacture, and consolidated particulars were insufficient. The Court rejected reliance on departmental practice, custom, waiver, promissory estoppel, and beneficial construction, and held that substantial compliance was not shown. It also declined writ interference because an effective statutory appellate remedy existed, leaving the assessment and demand intact. Case-Laws VAT and Sales Tax Fri, 24 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154029