https://www.taxtmi.com/caselaws?id=345357 An assessment that conflicts with a binding prior Division Bench ruling on the applicable sales tax position cannot be sustained. The Madras HC noted that the earlier decision had already settled the governing principles for assessment, levy and collection for the relevant period, so the impugned assessments required fresh consideration in conformity with that ruling. The proper course was to set aside the inconsistent orders and remit the matter to the assessing authority for reconsideration after giving the assessee due opportunity. The writ petitions therefore succeeded, and the assessments were directed to be redetermined in accordance with law and the earlier binding decision. en-us Wed, 05 Jul 2017 00:00:00 +0530 Wed, 28 Mar 2018 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345357 An assessment that conflicts with a binding prior Division Bench ruling on the applicable sales tax position cannot be sustained. The Madras HC noted that the earlier decision had already settled the governing principles for assessment, levy and collection for the relevant period, so the impugned assessments required fresh consideration in conformity with that ruling. The proper course was to set aside the inconsistent orders and remit the matter to the assessing authority for reconsideration after giving the assessee due opportunity. The writ petitions therefore succeeded, and the assessments were directed to be redetermined in accordance with law and the earlier binding decision. Case-Laws VAT and Sales Tax Wed, 05 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345357