CST & VAT : AP VAT : Where Tribunal had exempted 'Maggi Noodles' treating these as 'Sev' and such order wasn't challenged by Department and it proceeded to tax 'Noodles' by treating these as covered under 'Residuary Entry' and not under 'Sev', it could not take a view contrary to that of a Higher Forum, therefore, such order was liable to be quashed.
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