https://www.taxtmi.com/caselaws?id=268922 The High Court held that no referable question of law arose where the Revenue's challenge merely sought to reopen the classification of goods already concluded by an earlier binding Division Bench decision. The Tribunal had found the dispute covered by precedent, and that position had also been accepted in the appeal proceedings. In that setting, the issue was treated as a factual re-agitation rather than a fresh legal controversy. The Tribunal was therefore justified in rejecting the Revenue's reference application, and the Revenue's challenge failed. en-us Tue, 17 Nov 2015 00:00:00 +0530 Fri, 04 Dec 2015 23:04:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268922 The High Court held that no referable question of law arose where the Revenue's challenge merely sought to reopen the classification of goods already concluded by an earlier binding Division Bench decision. The Tribunal had found the dispute covered by precedent, and that position had also been accepted in the appeal proceedings. In that setting, the issue was treated as a factual re-agitation rather than a fresh legal controversy. The Tribunal was therefore justified in rejecting the Revenue's reference application, and the Revenue's challenge failed. Case-Laws VAT and Sales Tax Tue, 17 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268922