https://www.taxtmi.com/caselaws?id=201989 SC held that physician's samples are to be valued on a pro rata basis, affirming the Tribunal's view. While recognizing that in tax matters the doctrine of promissory estoppel does not strictly prevent Revenue from changing its stand, SC clarified that such a departure is permissible only if Revenue demonstrates distinguishing features justifying a different position. In this case, Revenue made no such attempt before the Tribunal, which correctly relied on its earlier unchallenged and final decisions. Finding no reason to interfere, SC dismissed the appeal, leaving the Tribunal's valuation approach undisturbed. en-us Wed, 22 Sep 2010 00:00:00 +0530 Thu, 20 Nov 2025 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201989 SC held that physician's samples are to be valued on a pro rata basis, affirming the Tribunal's view. While recognizing that in tax matters the doctrine of promissory estoppel does not strictly prevent Revenue from changing its stand, SC clarified that such a departure is permissible only if Revenue demonstrates distinguishing features justifying a different position. In this case, Revenue made no such attempt before the Tribunal, which correctly relied on its earlier unchallenged and final decisions. Finding no reason to interfere, SC dismissed the appeal, leaving the Tribunal's valuation approach undisturbed. Case-Laws Central Excise Wed, 22 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201989