https://www.taxtmi.com/caselaws?id=162817 The department's consistent acceptance of empty gelatin capsules under the lower-rate entry in earlier and later assessment years, including withdrawal of a proposed revision on the same basis, meant it could not later adopt a contrary tax position for the same assessee and commodity without justification. Although res judicata does not strictly apply to tax proceedings, a fundamental factual and legal position repeatedly accepted across assessment years should ordinarily not be disturbed. The higher-rate revision was therefore unsustainable and was set aside in favour of the assessee. en-us Wed, 08 Feb 2006 00:00:00 +0530 Fri, 14 Mar 2014 16:52:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162817 The department's consistent acceptance of empty gelatin capsules under the lower-rate entry in earlier and later assessment years, including withdrawal of a proposed revision on the same basis, meant it could not later adopt a contrary tax position for the same assessee and commodity without justification. Although res judicata does not strictly apply to tax proceedings, a fundamental factual and legal position repeatedly accepted across assessment years should ordinarily not be disturbed. The higher-rate revision was therefore unsustainable and was set aside in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 08 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162817