https://www.taxtmi.com/caselaws?id=157338 The Supreme Court's later declaration that wheat and wheat products are different commodities under Article 141 bound pending assessment proceedings and displaced the earlier High Court view, so the contrary prospective-effect argument failed. A departmental circular issued on the basis of that earlier view lost its foundation once the Supreme Court ruled differently and could not override the law declared by the Supreme Court. Revisional jurisdiction was also upheld because the character of an order is fixed by the office held when it is made; an order passed by an Assistant Commissioner did not change into a Deputy Commissioner's order after promotion. The common challenge was therefore rejected. en-us Tue, 12 Jul 1994 00:00:00 +0530 Fri, 04 Oct 2013 12:59:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157338 The Supreme Court's later declaration that wheat and wheat products are different commodities under Article 141 bound pending assessment proceedings and displaced the earlier High Court view, so the contrary prospective-effect argument failed. A departmental circular issued on the basis of that earlier view lost its foundation once the Supreme Court ruled differently and could not override the law declared by the Supreme Court. Revisional jurisdiction was also upheld because the character of an order is fixed by the office held when it is made; an order passed by an Assistant Commissioner did not change into a Deputy Commissioner's order after promotion. The common challenge was therefore rejected. Case-Laws VAT and Sales Tax Tue, 12 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157338