https://www.taxtmi.com/caselaws?id=347996 Section 4-BB of the U.P. Trade Tax Act was treated as a statutory set-off benefit, and the record noted an existing circular on the subject. Earlier coordinate and Division Bench decisions had already granted the same benefit in similar matters, so the Tribunal was expected to follow that view and apply similar treatment. Because the impugned orders did not follow the earlier binding approach, they were set aside and the matters were remanded for fresh adjudication by the Tribunal after giving the assessees a reasonable opportunity of hearing and, if needed, permission to lead fresh evidence. en-us Fri, 08 Sep 2017 00:00:00 +0530 Sat, 07 Apr 2018 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347996 Section 4-BB of the U.P. Trade Tax Act was treated as a statutory set-off benefit, and the record noted an existing circular on the subject. Earlier coordinate and Division Bench decisions had already granted the same benefit in similar matters, so the Tribunal was expected to follow that view and apply similar treatment. Because the impugned orders did not follow the earlier binding approach, they were set aside and the matters were remanded for fresh adjudication by the Tribunal after giving the assessees a reasonable opportunity of hearing and, if needed, permission to lead fresh evidence. Case-Laws VAT and Sales Tax Fri, 08 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347996