https://www.taxtmi.com/caselaws?id=263541 Rule 28A of the Haryana General Sales Tax Rules created a statutory appellate hierarchy in which the Secretary's decision in appeal was final. After the Secretary held that the tools and dies were new and directed issuance of the eligibility certificate, the Higher Level Screening Committee's earlier order merged into that appellate order. The Committee therefore became functus officio and could not reopen the eligibility-certificate matter, whether on the same ground or on a fresh ground not raised before or considered by the appellate authority. The principle applied is that a subordinate authority cannot disregard a final appellate determination or re-agitate the matter once merger has occurred. en-us Fri, 14 Aug 2015 00:00:00 +0530 Fri, 04 Sep 2015 07:54:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263541 Rule 28A of the Haryana General Sales Tax Rules created a statutory appellate hierarchy in which the Secretary's decision in appeal was final. After the Secretary held that the tools and dies were new and directed issuance of the eligibility certificate, the Higher Level Screening Committee's earlier order merged into that appellate order. The Committee therefore became functus officio and could not reopen the eligibility-certificate matter, whether on the same ground or on a fresh ground not raised before or considered by the appellate authority. The principle applied is that a subordinate authority cannot disregard a final appellate determination or re-agitate the matter once merger has occurred. Case-Laws VAT and Sales Tax Fri, 14 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263541