https://www.taxtmi.com/caselaws?id=181709 Clause 70.8 of the GCC was construed on its plain reading, and the petitioner's contrary interpretation was rejected in the Section 34 challenge. The court also held that binding Division Bench precedents had already disposed of identical contentions, so the matter was covered by earlier decisions and no fresh contrary reading was warranted. On that basis, the Single Judge's dismissal of the Section 34 petition was affirmed, the appeals were dismissed, and no costs were ordered. en-us Fri, 20 Dec 2013 00:00:00 +0530 Fri, 22 Apr 2016 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181709 Clause 70.8 of the GCC was construed on its plain reading, and the petitioner's contrary interpretation was rejected in the Section 34 challenge. The court also held that binding Division Bench precedents had already disposed of identical contentions, so the matter was covered by earlier decisions and no fresh contrary reading was warranted. On that basis, the Single Judge's dismissal of the Section 34 petition was affirmed, the appeals were dismissed, and no costs were ordered. Case-Laws Indian Laws Fri, 20 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181709