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2017 (10) TMI 885 - ALLAHABAD HIGH COURTTaxability - burnt coal - UPVAT Act - in the process of manufacturing paper and at the end of the manufacturing operation a residue of coal is left over which is then sold by the revisionist - classification of the residual item - taxable at 4% or 10%? - Held that: - the Department does not rest its decision on any evidence which may have established that the residual commodity had lost all its combustible properties. It is pertinent to note that it was the Department which was proceeding to reject the stand taken by the assessee that coal dust was not liable to be taxed at the rate of 4%. While it is true that the principles of res judicata may not strictly apply to taxation assessments, insofar as generic issues inter partes are concerned, they must bind. In issues of classification, the Department cannot be permitted to vacillate unless there be new material and evidence which may justify or warrant a change in stance. Revision allowed - decided in favor of assessee.
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