https://www.taxtmi.com/caselaws?id=161873 The court held that maize seeds are not considered cereals under the Bihar Finance Act, 1981, and should be taxed at the general rate of 8% as unspecified goods. The inconsistency in tax assessment orders was acknowledged, but the correct interpretation of the law prevailed, leading to the application of the 8% tax rate. The influence of the Commissioner's instructions was dismissed as the assessment orders were based on statutory provisions. The principle of res judicata was deemed inapplicable to correct a legal mistake, affirming the tax rate of 8% for maize seeds. en-us Fri, 29 Apr 2005 00:00:00 +0530 Mon, 10 Feb 2014 14:25:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161873 The court held that maize seeds are not considered cereals under the Bihar Finance Act, 1981, and should be taxed at the general rate of 8% as unspecified goods. The inconsistency in tax assessment orders was acknowledged, but the correct interpretation of the law prevailed, leading to the application of the 8% tax rate. The influence of the Commissioner's instructions was dismissed as the assessment orders were based on statutory provisions. The principle of res judicata was deemed inapplicable to correct a legal mistake, affirming the tax rate of 8% for maize seeds. Case-Laws VAT and Sales Tax Fri, 29 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161873