https://www.taxtmi.com/caselaws?id=127229 A subordinate tax authority, when rehearing an assessee's claim for deduction, must apply the governing principle declared by the HC and not an earlier administrative view that has been superseded. The Board of Revenue was therefore not justified in directing the Sales Tax Officer to proceed on the principle in its earlier Case No. 64 of 1948, because that principle no longer held the field after the High Court's ruling in the related tobacco manufacturers matter. The Sales Tax Officer was required to follow the High Court's principle and then determine entitlement to deduction under the Bihar Sales Tax Act, 1944. en-us Wed, 17 Dec 1952 00:00:00 +0530 Tue, 05 Mar 2013 17:41:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127229 A subordinate tax authority, when rehearing an assessee's claim for deduction, must apply the governing principle declared by the HC and not an earlier administrative view that has been superseded. The Board of Revenue was therefore not justified in directing the Sales Tax Officer to proceed on the principle in its earlier Case No. 64 of 1948, because that principle no longer held the field after the High Court's ruling in the related tobacco manufacturers matter. The Sales Tax Officer was required to follow the High Court's principle and then determine entitlement to deduction under the Bihar Sales Tax Act, 1944. Case-Laws VAT and Sales Tax Wed, 17 Dec 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127229