https://www.taxtmi.com/caselaws?id=164183 A prior proceeding bars later litigation only where the same issue was finally decided by a competent court; where genuineness of F forms was not previously adjudicated, res judicata, issue estoppel and Order II Rule 2 do not preclude reconsideration. Statutory exemption forms issued by the proper authority carry a presumption of genuineness and of the related movement or sale, and they should not be ignored without a finding of forgery or lack of authenticity. The matter was therefore treated as fit for fresh examination by the revising authority, with any tax relief or liability made dependent on the result of that enquiry. en-us Fri, 19 Feb 2010 00:00:00 +0530 Wed, 15 Oct 2014 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164183 A prior proceeding bars later litigation only where the same issue was finally decided by a competent court; where genuineness of F forms was not previously adjudicated, res judicata, issue estoppel and Order II Rule 2 do not preclude reconsideration. Statutory exemption forms issued by the proper authority carry a presumption of genuineness and of the related movement or sale, and they should not be ignored without a finding of forgery or lack of authenticity. The matter was therefore treated as fit for fresh examination by the revising authority, with any tax relief or liability made dependent on the result of that enquiry. Case-Laws VAT and Sales Tax Fri, 19 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164183