https://www.taxtmi.com/caselaws?id=271253 The Tribunal could not dispose of the appeals by simply following its earlier decision without independently examining whether the present controversy was identical. The dispute arose from assessment under the Haryana Value Added Tax Act, 2003 on material consumed in leather job work, while the earlier Tribunal ruling concerned textile processing and levy on dyes and chemicals in a different factual and legal context. Since the State did not show that the issues were the same and the Tribunal had not separately addressed the correct question, the order was unsustainable. The HC set aside the Tribunal's order and remanded the matter for fresh decision in accordance with law after hearing the parties. en-us Mon, 17 Aug 2015 00:00:00 +0530 Thu, 12 Jan 2017 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271253 The Tribunal could not dispose of the appeals by simply following its earlier decision without independently examining whether the present controversy was identical. The dispute arose from assessment under the Haryana Value Added Tax Act, 2003 on material consumed in leather job work, while the earlier Tribunal ruling concerned textile processing and levy on dyes and chemicals in a different factual and legal context. Since the State did not show that the issues were the same and the Tribunal had not separately addressed the correct question, the order was unsustainable. The HC set aside the Tribunal's order and remanded the matter for fresh decision in accordance with law after hearing the parties. Case-Laws VAT and Sales Tax Mon, 17 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271253