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2016 (4) TMI 761 - HC - VAT and Sales TaxValidity of different view taken by Court - Tribunal has already decided the matter in case of original petitioner - Appellant contended that it could be made permissible if the higher forum had taken a different view - Held that:- if any party to the proceedings or party to the decision is permitted to reopen the issue which stood concluded by the earlier decision on a mere ground that subsequently legal position is altered, not only the sanctity of the order would be lost but it would resultant to opening a pandora box. Such is neither conceived nor can be permitted in the system of administration of justice. Once a decision has attained finality, it cannot be upset just on a mere ground that subsequently the higher forum has taken a different view. If the matter is examined in the light of the above referred legal position, it is an admitted fact that the order of the Tribunal on the basis of which the direction has been issued by the learned Single Judge is not carried before the higher forum, meaning thereby the Department accepted the decision of the Tribunal. Once the Department having accepted the decision of the Tribunal, it would not be open to the Officer of the Department to re-open the issue may be under the guise of rectification or otherwise.- Appeal disposed of
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