https://www.taxtmi.com/caselaws?id=160871 A writ petition cannot be used to reopen a tax assessment that has already attained finality, especially where the assessee did not pursue the statutory revision and tax was paid under the appellate order. A later judicial pronouncement does not, by itself, revive a concluded liability or justify writ interference. The court also noted that the later Supreme Court decision did not address the specific issue under section 7-A(1)(c), and the goods were found to be machinery rather than iron scrap. The writ petitions were therefore held not maintainable against the concluded assessment. en-us Thu, 14 Mar 2002 00:00:00 +0530 Thu, 26 Dec 2013 10:38:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160871 A writ petition cannot be used to reopen a tax assessment that has already attained finality, especially where the assessee did not pursue the statutory revision and tax was paid under the appellate order. A later judicial pronouncement does not, by itself, revive a concluded liability or justify writ interference. The court also noted that the later Supreme Court decision did not address the specific issue under section 7-A(1)(c), and the goods were found to be machinery rather than iron scrap. The writ petitions were therefore held not maintainable against the concluded assessment. Case-Laws VAT and Sales Tax Thu, 14 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160871