https://www.taxtmi.com/caselaws?id=155457 The competence of a Commercial Taxes Officer to file a special appeal was upheld because the point had already been settled by an earlier Division Bench decision in the same assessee's case. The Tribunal's contrary view could not stand where it conflicted with that binding precedent. The matter was considered in revision under the Rajasthan Sales Tax Act, 1954, as amended, and the prior ruling remained the governing legal position. As a result, the officer's appeal was treated as competent and the Tribunal's inconsistent conclusion was unsustainable. en-us Tue, 03 Feb 1987 00:00:00 +0530 Wed, 04 Sep 2013 15:32:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155457 The competence of a Commercial Taxes Officer to file a special appeal was upheld because the point had already been settled by an earlier Division Bench decision in the same assessee's case. The Tribunal's contrary view could not stand where it conflicted with that binding precedent. The matter was considered in revision under the Rajasthan Sales Tax Act, 1954, as amended, and the prior ruling remained the governing legal position. As a result, the officer's appeal was treated as competent and the Tribunal's inconsistent conclusion was unsustainable. Case-Laws VAT and Sales Tax Tue, 03 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155457