https://www.taxtmi.com/caselaws?id=377874 Where identical transactions had already been finally accepted in the assessee's own case, judicial discipline and consistency required the revenue and appellate authorities to follow that view unless distinguishing facts were shown. The Tribunal's failure to consider the earlier decision on the same classification issue under the Tamil Nadu General Sales Tax Act, 1959 rendered its approach inconsistent, so the matter was remanded for fresh adjudication in the light of that prior accepted treatment. The question of law was left open. en-us Thu, 21 Feb 2019 00:00:00 +0530 Thu, 04 Apr 2019 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377874 Where identical transactions had already been finally accepted in the assessee's own case, judicial discipline and consistency required the revenue and appellate authorities to follow that view unless distinguishing facts were shown. The Tribunal's failure to consider the earlier decision on the same classification issue under the Tamil Nadu General Sales Tax Act, 1959 rendered its approach inconsistent, so the matter was remanded for fresh adjudication in the light of that prior accepted treatment. The question of law was left open. Case-Laws VAT and Sales Tax Thu, 21 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377874