https://www.taxtmi.com/caselaws?id=326022 A later Karnataka HC decision declaring that, on the facts of this class of cases, assessees were entitled to full input tax rebate under the KVAT Act required the authorities to give effect to that legal position. Where reassessment orders had proceeded on a partial rebate basis, rectification could not be denied merely because the original return did not claim the full rebate, since the entitlement flowed from the subsequently declared law and there was no stay of that judgment. The assessee was therefore entitled to rectification and the benefit of full input tax rebate. en-us Wed, 20 Jan 2016 00:00:00 +0530 Tue, 05 Apr 2016 08:06:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326022 A later Karnataka HC decision declaring that, on the facts of this class of cases, assessees were entitled to full input tax rebate under the KVAT Act required the authorities to give effect to that legal position. Where reassessment orders had proceeded on a partial rebate basis, rectification could not be denied merely because the original return did not claim the full rebate, since the entitlement flowed from the subsequently declared law and there was no stay of that judgment. The assessee was therefore entitled to rectification and the benefit of full input tax rebate. Case-Laws VAT and Sales Tax Wed, 20 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326022