https://www.taxtmi.com/caselaws?id=181686 A final Tribunal order between the parties cannot be disregarded merely because a later judgment declares a contrary view of law. The Tribunal had allowed the assessee's claim that discount passed through credit notes within six months of sale was deductible under the Karnataka Value Added Tax Act and Rules, and that order had attained finality. The assessing authority was bound to implement it unless and until it was set aside in proper proceedings. The refusal to give effect to the Tribunal's directions was therefore unsustainable, and the assessee was entitled to a direction for implementation. en-us Thu, 31 Jul 2014 00:00:00 +0530 Fri, 22 Apr 2016 09:36:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181686 A final Tribunal order between the parties cannot be disregarded merely because a later judgment declares a contrary view of law. The Tribunal had allowed the assessee's claim that discount passed through credit notes within six months of sale was deductible under the Karnataka Value Added Tax Act and Rules, and that order had attained finality. The assessing authority was bound to implement it unless and until it was set aside in proper proceedings. The refusal to give effect to the Tribunal's directions was therefore unsustainable, and the assessee was entitled to a direction for implementation. Case-Laws VAT and Sales Tax Thu, 31 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181686