https://www.taxtmi.com/caselaws?id=161956 Hot plates were treated as falling within entry No. 164(v) of the notification under the Bombay Sales Tax Act, 1959, so they qualified for sales tax exemption. The commentary also notes that the assessee could rely on an unchallenged later Tribunal order accepting exemption for the same commodity and issue; on that basis, contrary findings in earlier overlapping periods could not be sustained. The impugned Tribunal orders were therefore set aside, and the exemption position was affirmed for hot plates. en-us Mon, 02 Aug 2004 00:00:00 +0530 Tue, 11 Feb 2014 18:46:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161956 Hot plates were treated as falling within entry No. 164(v) of the notification under the Bombay Sales Tax Act, 1959, so they qualified for sales tax exemption. The commentary also notes that the assessee could rely on an unchallenged later Tribunal order accepting exemption for the same commodity and issue; on that basis, contrary findings in earlier overlapping periods could not be sustained. The impugned Tribunal orders were therefore set aside, and the exemption position was affirmed for hot plates. Case-Laws VAT and Sales Tax Mon, 02 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161956