https://www.taxtmi.com/caselaws?id=161671 A larger-Bench interpretation prevails where judicial views conflict, so a contrary smaller-Bench ruling cannot displace an earlier binding three-member Bench decision on computation of the sales tax component in rice sales under Section 8A(1) of the Central Sales Tax Act, 1956 and the corresponding State rule. Because the later two-member Bench view was rendered without the earlier larger-Bench ruling being placed before it, it could not be treated as good law. Administrative circulars and reassessments founded on that contrary view were therefore invalid, and the reassessments were set aside. en-us Thu, 01 Apr 2004 00:00:00 +0530 Mon, 03 Feb 2014 18:13:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161671 A larger-Bench interpretation prevails where judicial views conflict, so a contrary smaller-Bench ruling cannot displace an earlier binding three-member Bench decision on computation of the sales tax component in rice sales under Section 8A(1) of the Central Sales Tax Act, 1956 and the corresponding State rule. Because the later two-member Bench view was rendered without the earlier larger-Bench ruling being placed before it, it could not be treated as good law. Administrative circulars and reassessments founded on that contrary view were therefore invalid, and the reassessments were set aside. Case-Laws VAT and Sales Tax Thu, 01 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161671