https://www.taxtmi.com/caselaws?id=157341 A judicial declaration of law ordinarily applies retrospectively to pending and unfinalised matters unless the deciding court expressly limits it prospectively. On that basis, the Supreme Court ruling treating wheat products as distinct from wheat governed open turnover tax matters, and reassessments or revisions made on the basis of the earlier view could be sustained while the statutory revision period remained available. The departmental circular based on the overruled High Court decision ceased to bind authorities once the Supreme Court declared the law, and administrative instructions could not override that declaration. The Joint Commissioner also had revisional jurisdiction over orders passed by Assistant Commissioners that were prejudicial to revenue. en-us Thu, 16 Jun 1994 00:00:00 +0530 Fri, 04 Oct 2013 13:04:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157341 A judicial declaration of law ordinarily applies retrospectively to pending and unfinalised matters unless the deciding court expressly limits it prospectively. On that basis, the Supreme Court ruling treating wheat products as distinct from wheat governed open turnover tax matters, and reassessments or revisions made on the basis of the earlier view could be sustained while the statutory revision period remained available. The departmental circular based on the overruled High Court decision ceased to bind authorities once the Supreme Court declared the law, and administrative instructions could not override that declaration. The Joint Commissioner also had revisional jurisdiction over orders passed by Assistant Commissioners that were prejudicial to revenue. Case-Laws VAT and Sales Tax Thu, 16 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157341