https://www.taxtmi.com/caselaws?id=263374 A smaller Tribunal bench is bound by the majority view of a larger bench under judicial discipline, and the minority view of that larger bench has no precedential force for the smaller bench. If the smaller bench cannot accept the larger bench view because of a legal aspect it considers unaddressed, the proper course is to refer the matter to a larger bench for reconsideration. Applying that principle, the HC set aside the Tribunal's orders and remitted the revisions for fresh consideration in accordance with law. en-us Fri, 21 Mar 2014 00:00:00 +0530 Tue, 01 Sep 2015 07:35:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263374 A smaller Tribunal bench is bound by the majority view of a larger bench under judicial discipline, and the minority view of that larger bench has no precedential force for the smaller bench. If the smaller bench cannot accept the larger bench view because of a legal aspect it considers unaddressed, the proper course is to refer the matter to a larger bench for reconsideration. Applying that principle, the HC set aside the Tribunal's orders and remitted the revisions for fresh consideration in accordance with law. Case-Laws VAT and Sales Tax Fri, 21 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263374