https://www.taxtmi.com/caselaws?id=160519 An adjudicatory order is vitiated when it ignores an earlier decision involving identical transactions and the same assessee that is materially relevant to the penalty issue. In penalty proceedings under the U.P. Trade Tax Act, the Tribunal failed to consider that penalties on similar purchases against form III-B for other assessment years had already been deleted and the related appeals dismissed. Because that earlier determination directly bore on the controversy, the order was held unsound and was set aside, with the matter remanded for fresh decision in accordance with law. en-us Tue, 12 Sep 2000 00:00:00 +0530 Thu, 19 Dec 2013 15:57:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160519 An adjudicatory order is vitiated when it ignores an earlier decision involving identical transactions and the same assessee that is materially relevant to the penalty issue. In penalty proceedings under the U.P. Trade Tax Act, the Tribunal failed to consider that penalties on similar purchases against form III-B for other assessment years had already been deleted and the related appeals dismissed. Because that earlier determination directly bore on the controversy, the order was held unsound and was set aside, with the matter remanded for fresh decision in accordance with law. Case-Laws VAT and Sales Tax Tue, 12 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160519