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    <title>2010 (4) TMI 1007 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The Tribunal ruled in favor of the assessee and against the Revenue on the issue of tax rate applicability on the sale of gunny bags, citing the principle of estoppel based on previous tribunal decisions. The judgment emphasized that if an issue has been accepted by the Revenue for subsequent years, it should apply for earlier years as well. Consequently, the question of law was answered in favor of the assessee. Additionally, the Tribunal resolved the question of law in favor of the assessee regarding the consideration of a composite transaction involving the sale of cement in bags, based on similar principles of estoppel from previous tribunal decisions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=165004</link>
      <description>The Tribunal ruled in favor of the assessee and against the Revenue on the issue of tax rate applicability on the sale of gunny bags, citing the principle of estoppel based on previous tribunal decisions. The judgment emphasized that if an issue has been accepted by the Revenue for subsequent years, it should apply for earlier years as well. Consequently, the question of law was answered in favor of the assessee. Additionally, the Tribunal resolved the question of law in favor of the assessee regarding the consideration of a composite transaction involving the sale of cement in bags, based on similar principles of estoppel from previous tribunal decisions.</description>
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