https://www.taxtmi.com/caselaws?id=449799 The HC ruled in favor of the assessee, overturning the Tribunal's decision to levy entry tax on craft paper purchased from outside the local area. The HC applied the doctrine of finality, noting the department's acceptance of a similar decision for the 2010-11 assessment year without appeal. Emphasizing the importance of precedent and consistency, the HC found no new facts to justify a different stance for the current assessment year. Consequently, the HC allowed the revision petition and ordered the return of any deposited amount related to the tax demand. en-us Thu, 08 Feb 2024 00:00:00 +0530 Tue, 20 Feb 2024 23:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449799 The HC ruled in favor of the assessee, overturning the Tribunal's decision to levy entry tax on craft paper purchased from outside the local area. The HC applied the doctrine of finality, noting the department's acceptance of a similar decision for the 2010-11 assessment year without appeal. Emphasizing the importance of precedent and consistency, the HC found no new facts to justify a different stance for the current assessment year. Consequently, the HC allowed the revision petition and ordered the return of any deposited amount related to the tax demand. Case-Laws VAT and Sales Tax Thu, 08 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449799