https://www.taxtmi.com/caselaws?id=331693 A prior determination that the product fell within the cattle feed exemption continued to bind the revenue under the successor VAT regime because the relevant exemption entry remained materially similar and the finality of questions already decided was preserved. The assessing authority therefore could not reopen the same classification issue or take a contrary view merely on the change of enactment. A later prospective exemption for aquatic feed did not amount to a clarificatory or retrospective change, and it did not show that the product had been taxable under the residuary entry for the earlier period. The assessment order was held to be without jurisdiction, and the writ petition succeeded. en-us Thu, 28 Jul 2016 00:00:00 +0530 Tue, 28 Mar 2017 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331693 A prior determination that the product fell within the cattle feed exemption continued to bind the revenue under the successor VAT regime because the relevant exemption entry remained materially similar and the finality of questions already decided was preserved. The assessing authority therefore could not reopen the same classification issue or take a contrary view merely on the change of enactment. A later prospective exemption for aquatic feed did not amount to a clarificatory or retrospective change, and it did not show that the product had been taxable under the residuary entry for the earlier period. The assessment order was held to be without jurisdiction, and the writ petition succeeded. Case-Laws VAT and Sales Tax Thu, 28 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331693