Res Judicata in Tax: VAT Rate on Noodles Examined; Lower Officers Must Follow Higher Forum Decisions Consistently.

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....Principle of res judicata in taxation - Rate of VAT on Noodles - 4% or 12.5% - Classification - Assessing Officer being lower in rank cannot be permitted to ignore and/or cannot be permitted to take a contrary view than the view taken by the higher forum, more particularly, when in the subsequent years, there are no change circumstances - HC....