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TMI Blog2024 (2) TMI 950X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;BLE SHEKHAR B. SARAF, J. 1. Heard Sri Shubham Agarwal, counsel appearing on behalf of the revisionist and learned Additional Chief Standing Counsel for the respondent. 2. The following questions of law have been admitted in this revision petition :- "(1). Whether the Tribunal was justified in affirming levy of entry tax on craft paper purchased by the applicant from outside the local area, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is to be noted that for the same assessee on the same issue the Tribunal had held in favour of the assessee for the assessment year 2010-11. The matter was carried to this High Court by way of Sales/Trade Tax Revision No.728 of 2014 and by an order dated December 21, 2015 the issue was decided in favour of the assessee and against the department. 4. This decision of the High Court was accepte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re is a new ground urged or a material change in the factual position. The reason why court have held parties to the opinion expressed in a decision in one assessment year to the same opinion in a subsequent year is not because of any principle of res judicata but because of the theory of precedent or the precedential value of the earlier pronouncement. Where facts and in a subsequent assessment y ..... X X X X Extracts X X X X X X X X Extracts X X X X
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