https://www.taxtmi.com/caselaws?id=765457 A later appellate determination accepting the product as an exempt animal supplement could not be ignored while considering rectification under the TNVAT Act; the refusal to rectify was therefore not sustainable. The same classification issue had already been accepted in the taxpayer's favour for earlier assessment years, so the taxable entry applied in the assessment orders required fresh consideration in light of those later appellate orders. The classification as a taxable medicinal product was set aside for reconsideration, and the matter was remitted to the assessing authority to apply the appellate determination consistently. en-us Fri, 20 Dec 2024 00:00:00 +0530 Sat, 01 Feb 2025 08:41:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765457 A later appellate determination accepting the product as an exempt animal supplement could not be ignored while considering rectification under the TNVAT Act; the refusal to rectify was therefore not sustainable. The same classification issue had already been accepted in the taxpayer's favour for earlier assessment years, so the taxable entry applied in the assessment orders required fresh consideration in light of those later appellate orders. The classification as a taxable medicinal product was set aside for reconsideration, and the matter was remitted to the assessing authority to apply the appellate determination consistently. Case-Laws VAT / Sales Tax Fri, 20 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765457