A point not governed by an earlier decision, or by a rule of law. It therefore needs to be decided, on general principle, for the first time

“On a careful consideration, I notice that the issue is no longer res integra and the activity of the assessee in transferring technical know how would not come within the ambit of consulting engineering services and the ratio of the cited judgments clearly apply to the facts of the case”

Nihil est incertius vulgo, nihil obscurius voluntate hominum, nihil fallacius ratione tota comitiorum - Nothing is more unpredictable than the mob, nothing more obscure than public opinion, nothing more deceptive than the whole political system. – Cicero