Commercial Tax Department clarified as under to the MPLA:

Tvl. The Madras Printers & Lithographers Association, Chennai-8 
are informed that the decision of Sales Tax Appellate Tribunal and 
other higher judicial forums are binding on the Assessing Officers. 
If an issue is decided by Sales Tax Appellate Tribunal in favour of 
the dealer for a particular year, the decision may be followed in the 
subsequent years also if the facts are same. However, if subsequently any higher judicial forum takes a different view on the same issue relating to any dealer, then the Assessing Officer has to follow the decision of the higher judicial forum.

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