https://www.taxtmi.com/caselaws?id=160856 Garments supplied to a defence authority are classified by their real nature in common parlance: items made to specifications for a particular class of users, and not produced for general market sale in standard sizes, are treated as garments made to order rather than readymade garments. In tax matters, res judicata does not strictly apply, but a classification consistently accepted over a long period should not ordinarily be reopened when the underlying facts remain unchanged. The commentary also states that settled fundamental aspects should not be reactivated as stale controversies, and that reassessment at a higher rate is unjustified where the factual position has not changed. en-us Fri, 17 Aug 2001 00:00:00 +0530 Wed, 25 Dec 2013 16:40:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160856 Garments supplied to a defence authority are classified by their real nature in common parlance: items made to specifications for a particular class of users, and not produced for general market sale in standard sizes, are treated as garments made to order rather than readymade garments. In tax matters, res judicata does not strictly apply, but a classification consistently accepted over a long period should not ordinarily be reopened when the underlying facts remain unchanged. The commentary also states that settled fundamental aspects should not be reactivated as stale controversies, and that reassessment at a higher rate is unjustified where the factual position has not changed. Case-Laws VAT and Sales Tax Fri, 17 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160856