https://www.taxtmi.com/caselaws?id=188586 Where a commodity falls within both a taxing notification and an exemption notification, the exemption notification prevails as the more beneficial provision, so tax liability must be tested with reference to the exemption under Section 4 and the item is treated as non-taxable on that footing. A finding recorded for one assessment year does not operate as res judicata in a later year because each assessment year is a separate unit, and the commodity's classification and taxability may be examined afresh. The revision was allowed and the Tribunal's order was set aside. en-us Fri, 28 May 1982 00:00:00 +0530 Wed, 07 Dec 2016 11:39:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188586 Where a commodity falls within both a taxing notification and an exemption notification, the exemption notification prevails as the more beneficial provision, so tax liability must be tested with reference to the exemption under Section 4 and the item is treated as non-taxable on that footing. A finding recorded for one assessment year does not operate as res judicata in a later year because each assessment year is a separate unit, and the commodity's classification and taxability may be examined afresh. The revision was allowed and the Tribunal's order was set aside. Case-Laws VAT and Sales Tax Fri, 28 May 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188586