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2014 (7) TMI 1188 - HC - VAT and Sales TaxSeeking direction to the 1st respondent-Authority to give effect to the directions contained in the judgment of the Tribunal dated 23.04.2010 - Appellant contended that the position of law which would change or declared by a superior authority would not affect the orders or judgments which have already attained finality - Held that:- the 1 st respondent authority was concerned about the interest of the revenue and therefore, thought that he was bound by the decision of the superior forum i.e. , this court rather than that of the Tribunal, insofar as the petitioner was concerned. It is under a bona fide erroneous impression the impugned orders have been passed. The 1 st Respondent-authority has failed to understood the implication of finality of orders of courts or tribunals and the fact that the subsequent change in the position of law would not affect the orders which have already attained finality. Therefore, the ends of justice would be met in quashing the impugned orders and directing the 1st Respondent-authority to give effect to the directions of the Tribunal in the judgment dated 23.04.2010 de hors the subsequent law that has been declared by this court. Also, the 1st Respondent-authority has to give effect to the directions of the Tribunal for the period 2006-07. - Decided in favour of appellant
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