https://www.taxtmi.com/caselaws?id=337882 The challenge to purchase tax on sugarcane and denial of input tax credit under the Punjab Value Added Tax Act, 2005 was rejected because the issue had already been decided against the assessee in binding earlier precedent. The Court treated the matter as no longer res integra, followed its prior ruling, and held that the substantial questions of law stood answered against the assessee. The Article 266 argument did not justify departing from that precedent, so the levy and consequential assessment were upheld. en-us Wed, 27 Apr 2016 00:00:00 +0530 Fri, 20 Jan 2017 07:23:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337882 The challenge to purchase tax on sugarcane and denial of input tax credit under the Punjab Value Added Tax Act, 2005 was rejected because the issue had already been decided against the assessee in binding earlier precedent. The Court treated the matter as no longer res integra, followed its prior ruling, and held that the substantial questions of law stood answered against the assessee. The Article 266 argument did not justify departing from that precedent, so the levy and consequential assessment were upheld. Case-Laws VAT and Sales Tax Wed, 27 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337882