https://www.taxtmi.com/caselaws?id=427950 The Supreme Court clarified that there is no conflict between the *Kothari Products* and *Agra Belting Works* lines of cases regarding the taxability of goods covered under the ADE Act. The Court emphasized the guidelines for overruling an earlier decision, stating that the majority decision of a larger Bench prevails over that of a lesser Bench. The reference to the Constitution Bench was considered incompetent, and the cases were directed to be placed before a regular Bench for decision. en-us Mon, 19 Sep 2022 00:00:00 +0530 Mon, 06 Feb 2023 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427950 The Supreme Court clarified that there is no conflict between the *Kothari Products* and *Agra Belting Works* lines of cases regarding the taxability of goods covered under the ADE Act. The Court emphasized the guidelines for overruling an earlier decision, stating that the majority decision of a larger Bench prevails over that of a lesser Bench. The reference to the Constitution Bench was considered incompetent, and the cases were directed to be placed before a regular Bench for decision. Case-Laws VAT and Sales Tax Mon, 19 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427950