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Principle of res judicata in taxation - Rate of VAT on Noodles - 4 or 12.5 - Classification - Assessing Officer being lower in rank cannot be permitted to ignore and/or cannot be permitted to take a contrary view than the view taken by the higher forum more particularly when in the subsequent years there are no change circumstances - HC

VAT and Sales Tax - Principle of res judicata in taxation - Rate of VAT on Noodles - 4% or 12.5% - Classification - Assessing Officer being lower in rank cannot be permitted to ignore and/or cannot be .....

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