https://www.taxtmi.com/caselaws?id=163546 A State Government cannot, by executive instruction under Article 162, restrict the operation of a Supreme Court ruling on taxability of warranty replacement spare parts or override final quasi-judicial orders under the Andhra Pradesh General Sales Tax Act. The doctrine of prospective overruling belongs to the Supreme Court and applies only when that Court expressly limits the temporal effect of its own judgment. Because no such limitation was made, the declared law operated from inception, and G.O.Ms. No. 144 was void to the extent it fixed a later effective date. The tax demand based on the final assessment and revisional orders was sustained. en-us Wed, 30 Jul 2008 00:00:00 +0530 Tue, 02 Dec 2014 19:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163546 A State Government cannot, by executive instruction under Article 162, restrict the operation of a Supreme Court ruling on taxability of warranty replacement spare parts or override final quasi-judicial orders under the Andhra Pradesh General Sales Tax Act. The doctrine of prospective overruling belongs to the Supreme Court and applies only when that Court expressly limits the temporal effect of its own judgment. Because no such limitation was made, the declared law operated from inception, and G.O.Ms. No. 144 was void to the extent it fixed a later effective date. The tax demand based on the final assessment and revisional orders was sustained. Case-Laws VAT and Sales Tax Wed, 30 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163546