https://www.taxtmi.com/caselaws?id=162817 The High Court held that the department's inconsistent tax assessment on empty gelatin capsules for different years was unjustified. Relying on precedent, the Court emphasized the importance of maintaining consistency in tax treatment. The Court set aside the revised assessment imposing a higher tax rate and ruled in favor of the petitioner, stressing the need for a uniform approach in taxation to prevent arbitrary changes in tax rates for the same commodity and 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 High Court held that the department's inconsistent tax assessment on empty gelatin capsules for different years was unjustified. Relying on precedent, the Court emphasized the importance of maintaining consistency in tax treatment. The Court set aside the revised assessment imposing a higher tax rate and ruled in favor of the petitioner, stressing the need for a uniform approach in taxation to prevent arbitrary changes in tax rates for the same commodity and assessee. Case-Laws VAT and Sales Tax Wed, 08 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162817