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    <title>2004 (6) TMI 593 - KARNATAKA HIGH COURT</title>
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    <description>Under section 23 of the Karnataka Sales Tax Act, 1957, revisional interference is confined to cases where the Tribunal has failed to decide or has wrongly decided a question of law. The Tribunal classified solvent rice bran oil, solvent sunflower oil and de-oiled rice bran as edible oil by applying binding High Court precedent on an identical issue. Because a Tribunal must follow the law declared by the superior court, its reliance on final precedent did not create any legal error or independent question of law. Revisional interference was therefore unwarranted and the challenge failed.</description>
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    <pubDate>Thu, 03 Jun 2004 00:00:00 +0530</pubDate>
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      <title>2004 (6) TMI 593 - KARNATAKA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=161670</link>
      <description>Under section 23 of the Karnataka Sales Tax Act, 1957, revisional interference is confined to cases where the Tribunal has failed to decide or has wrongly decided a question of law. The Tribunal classified solvent rice bran oil, solvent sunflower oil and de-oiled rice bran as edible oil by applying binding High Court precedent on an identical issue. Because a Tribunal must follow the law declared by the superior court, its reliance on final precedent did not create any legal error or independent question of law. Revisional interference was therefore unwarranted and the challenge failed.</description>
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      <pubDate>Thu, 03 Jun 2004 00:00:00 +0530</pubDate>
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