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2007 (9) TMI 569 - HC - VAT and Sales TaxWhether the Tribunal was right in holding that the subject tools were in the nature of accessories to machinery and therefore liable to entry tax, Differing from its previous order rendered in the petitioner's case for the earlier assessment years on 'ex facie' wrong premise and in any case, in violation of regulation 54 of the regulations and Altogether ignoring the settled position of law that if a particular practice or position had been accepted by the Revenue for a long number of years, the same cannot be departed from—more so when there is no change in the legal position or classification of goods and the Tribunal's later order for 1997-98 and 1998-99 has been accepted by the Revenue? Held that:- In the backdrop of the observations made by this court in the order referred to supra passed in the writ petitions filed by the assessee, the assessing officer should have recorded a finding whether the accessories are goods manufactured by the assessee and would fall within entry No. 52 machinery of the KTEG Act and that has not been done by the assessing officer. Therefore, the orders passed by the assessing officers for the years 1982-83 to 1996-97 is not only erroneous but the same are prejudicial to the Revenue as held by the Supreme Court in a catena of cases. Reliance placed by the learned Senior Counsel upon the decision of the Supreme Court with reference to the earlier assessment orders and the order of the KAT had not been followed by the Revenue. Therefore questions at "1" and "3" do not arise to answer the same in favour of the assessee. In view of the aforesaid reasons recorded in this judgment, on the basis of the decisions of the Supreme Court and two decisions of this court referred to supra, we answer the questions referred to supra against the assessee. Revision dismissed.
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