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2019 (4) TMI 318 - HC - VAT and Sales TaxInterpretation of statute - Assessment of Turnover - classification of goods - imported access control systems, intrusion alarm systems, conventional fire alarm, analog conversory systems, closed circuit television and electronic spares - assessment confirmed by interpreting the petitioner's goods as falling under Entry No.14(iii) of Part D of the First Schedule instead of Entry 13(i) of Part C of the First Schedule - erroneous interpretation of the legislative intent. Held that:- The Tribunal did not take note of the earlier order passed by the Tribunal dated 24.01.2006 in STA.Nos.273 and 294 of 2004 which arose in similar circumstances for the earlier two assessment years. Each assessment year is distinct and independent. However, there is a similar caveat to the said submission that if the nature of transaction is identical for more than one year, then obviously the department cannot take a different stand, unless there are distinguishing circumstances pointed out by the Assessing Officer or the Appellate Authority or the Tribunal. In the instant case, probably the Tribunal was not aware of the earlier orders passed in favor of the assessee. Thus, the two orders on the same type of transactions cannot be left to remain inconsistent with each other. Matter remanded to the Tribunal to take note of the decision in the assessee's own case in STA.Nos.273 of 2004 and 294 of 2004, dated 24.01.2006, which has been accepted by the department and pass fresh orders on merits and in accordance with law.
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