https://www.taxtmi.com/caselaws?id=155498 Prawn is not a category of fish for taxation under section 3-B of the Orissa Sales Tax Act, 1947, because an earlier Bench decision on the same notification and item had already held that fish and prawn are qualitatively different commodities. The Court treated that prior ruling as governing the present references and rejected the Revenue's argument that it had no binding effect merely because res judicata does not strictly apply. The question was answered in the negative, in favour of the dealer and against the Revenue. en-us Mon, 17 Aug 1987 00:00:00 +0530 Wed, 04 Sep 2013 17:53:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155498 Prawn is not a category of fish for taxation under section 3-B of the Orissa Sales Tax Act, 1947, because an earlier Bench decision on the same notification and item had already held that fish and prawn are qualitatively different commodities. The Court treated that prior ruling as governing the present references and rejected the Revenue's argument that it had no binding effect merely because res judicata does not strictly apply. The question was answered in the negative, in favour of the dealer and against the Revenue. Case-Laws VAT and Sales Tax Mon, 17 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155498