https://www.taxtmi.com/caselaws?id=353356 Where an identical issue had already been decided on the same factual and legal basis, the assessing authority could not sustain reopening or reject the exemption claim on the same ground. The Court followed its earlier view on pre-export tea sales routed through registered auctioneers, noting that export-related documents had been produced and the assessment had already been verified. It therefore held that the claim required reconsideration in accordance with law, quashed the impugned order, and remanded the matter for fresh assessment. en-us Mon, 04 Dec 2017 00:00:00 +0530 Wed, 03 Jan 2018 07:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353356 Where an identical issue had already been decided on the same factual and legal basis, the assessing authority could not sustain reopening or reject the exemption claim on the same ground. The Court followed its earlier view on pre-export tea sales routed through registered auctioneers, noting that export-related documents had been produced and the assessment had already been verified. It therefore held that the claim required reconsideration in accordance with law, quashed the impugned order, and remanded the matter for fresh assessment. Case-Laws VAT and Sales Tax Mon, 04 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353356