Uniformity in Tax Law: Courts Favor Consistency Over Alternative Views in Interpreting Central Statutes Across Jurisdictions.

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....Applicability of Ratio of decision of different High Courts - Being a central statute bearing tax implications, we would, even otherwise, be slow in taking different view from two reasoned judgments of other High Courts. Even if, therefore, another view was possible, for the sake of consistency, we would have respectfully followed the view of other High Courts. - HC....