https://www.taxtmi.com/caselaws?id=185646 In interim proceedings concerning a provisional assessment under the U.P. Value Added Tax Act, 2008, the High Court protected the petitioner against reliance on an earlier Commissioner's decision in another dealer's case on the tax rate for similar goods. The Assessing Authority was directed to determine the applicable tax rate independently, on its own merits, without being influenced by that prior administrative decision. The operative effect was that the earlier decision was not treated as binding on the petitioner's assessment proceedings at the interim stage, and the tax liability had to be examined afresh. en-us Fri, 19 Oct 2012 00:00:00 +0530 Mon, 22 Aug 2016 16:42:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185646 In interim proceedings concerning a provisional assessment under the U.P. Value Added Tax Act, 2008, the High Court protected the petitioner against reliance on an earlier Commissioner's decision in another dealer's case on the tax rate for similar goods. The Assessing Authority was directed to determine the applicable tax rate independently, on its own merits, without being influenced by that prior administrative decision. The operative effect was that the earlier decision was not treated as binding on the petitioner's assessment proceedings at the interim stage, and the tax liability had to be examined afresh. Case-Laws VAT and Sales Tax Fri, 19 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185646