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    <title>2001 (3) TMI 995 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>A later Supreme Court declaration of law under Article 141 can justify quashing earlier tax orders that had otherwise attained finality when those orders are inconsistent with the binding legal position. In this matter, the High Court treated the subsequent Supreme Court ruling on tax on transfer of goods as governing the pending challenge, held the revisional and appellate orders unsustainable, and directed fresh consideration by the revisional authority in accordance with the law so declared.</description>
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      <description>A later Supreme Court declaration of law under Article 141 can justify quashing earlier tax orders that had otherwise attained finality when those orders are inconsistent with the binding legal position. In this matter, the High Court treated the subsequent Supreme Court ruling on tax on transfer of goods as governing the pending challenge, held the revisional and appellate orders unsustainable, and directed fresh consideration by the revisional authority in accordance with the law so declared.</description>
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