https://www.taxtmi.com/caselaws?id=369038 An unchallenged determination order under the Gujarat VAT framework binds the Department on the taxability and classification of the same product, and a later assessing officer cannot depart from that finding without appeal or revision. The product had already been determined to fall under Entry 34 of Schedule I as mehendi, so recourse to the residuary entry was impermissible merely because the product was marketed in different colours or described as hair dye or hair tonic. A different classification for the manufacturer while the distributor was taxed differently on the same product would create inconsistent treatment. The assessment order was quashed and the assessee's challenge succeeded. en-us Fri, 12 Oct 2018 00:00:00 +0530 Wed, 31 Jul 2019 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369038 An unchallenged determination order under the Gujarat VAT framework binds the Department on the taxability and classification of the same product, and a later assessing officer cannot depart from that finding without appeal or revision. The product had already been determined to fall under Entry 34 of Schedule I as mehendi, so recourse to the residuary entry was impermissible merely because the product was marketed in different colours or described as hair dye or hair tonic. A different classification for the manufacturer while the distributor was taxed differently on the same product would create inconsistent treatment. The assessment order was quashed and the assessee's challenge succeeded. Case-Laws VAT and Sales Tax Fri, 12 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369038