https://www.taxtmi.com/caselaws?id=167658 In tax assessment, res judicata does not strictly apply across different years, but an earlier final appellate determination ordinarily binds authorities on precedent and consistency where the facts and legal position remain unchanged. Because the goods at issue had already been finally classified as components of electronic goods and taxable under that head, the assessing authority could not take a contrary view to reopen the assessment under section 21(2) of the Trade Tax Act. The permission for reassessment and the consequential notice were therefore held illegal and liable to be quashed. en-us Fri, 01 Mar 2013 00:00:00 +0530 Fri, 02 Jan 2015 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167658 In tax assessment, res judicata does not strictly apply across different years, but an earlier final appellate determination ordinarily binds authorities on precedent and consistency where the facts and legal position remain unchanged. Because the goods at issue had already been finally classified as components of electronic goods and taxable under that head, the assessing authority could not take a contrary view to reopen the assessment under section 21(2) of the Trade Tax Act. The permission for reassessment and the consequential notice were therefore held illegal and liable to be quashed. Case-Laws VAT and Sales Tax Fri, 01 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167658