https://www.taxtmi.com/caselaws?id=104764 An earlier decision cannot be relied on for relief once the legal foundation supporting it has been overruled. The Supreme Court explained that Annapurna Biscuit Manufacturing Co. had been built on authorities later displaced by R.S. Joshi v. Ajit Mills, so it stood overruled to that extent and could not sustain the High Court's writ relief. A later reference in Kasturi Lal Harlal to the substituted provision did not revive the invalidated position or reopen a concluded judgment. The Court also noted that the continued survival of section 29-A in the relevant form was at least debatable, so a mistake apparent on record could not be assumed under section 22. The High Court relief was therefore unsustainable. en-us Tue, 25 Aug 1998 00:00:00 +0530 Mon, 27 Apr 2020 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104764 An earlier decision cannot be relied on for relief once the legal foundation supporting it has been overruled. The Supreme Court explained that Annapurna Biscuit Manufacturing Co. had been built on authorities later displaced by R.S. Joshi v. Ajit Mills, so it stood overruled to that extent and could not sustain the High Court's writ relief. A later reference in Kasturi Lal Harlal to the substituted provision did not revive the invalidated position or reopen a concluded judgment. The Court also noted that the continued survival of section 29-A in the relevant form was at least debatable, so a mistake apparent on record could not be assumed under section 22. The High Court relief was therefore unsustainable. Case-Laws VAT and Sales Tax Tue, 25 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104764