https://www.taxtmi.com/caselaws?id=161668 A Commissioner cannot issue a circular or consequential notice taking a view contrary to a final appellate finding that a rubber roller is a rubber product. Where the Tribunal has finally determined the product classification and that determination has attained finality, subordinate authorities must follow it under judicial discipline and cannot seek a contrary modification of the recognition certificate under the Sales Tax Act. The common parlance test also supports classification of the product as a rubber product. The contrary circular and notice were therefore without jurisdiction and liable to be quashed. en-us Fri, 18 Apr 2003 00:00:00 +0530 Mon, 03 Feb 2014 18:02:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161668 A Commissioner cannot issue a circular or consequential notice taking a view contrary to a final appellate finding that a rubber roller is a rubber product. Where the Tribunal has finally determined the product classification and that determination has attained finality, subordinate authorities must follow it under judicial discipline and cannot seek a contrary modification of the recognition certificate under the Sales Tax Act. The common parlance test also supports classification of the product as a rubber product. The contrary circular and notice were therefore without jurisdiction and liable to be quashed. Case-Laws VAT and Sales Tax Fri, 18 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161668