https://www.taxtmi.com/caselaws?id=373326 Where an appellate authority has directed that disputed turnover be assessed under Section 3-D(2) of the Tamil Nadu General Sales Tax Act, 1959, and that direction has attained finality, subordinate tax authorities must give effect to it. The Tribunal could not ignore the final appellate order or take a contrary view in the absence of any challenge by the Revenue. The Madras HC held that judicial discipline required compliance with the binding direction, and the contrary assessment order was unsustainable. The revision succeeded, the Tribunal's order was set aside, and the first appellate authority's order restoring assessment under Section 3-D(2) was reinstated. en-us Thu, 13 Dec 2018 00:00:00 +0530 Fri, 11 Jan 2019 06:17:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373326 Where an appellate authority has directed that disputed turnover be assessed under Section 3-D(2) of the Tamil Nadu General Sales Tax Act, 1959, and that direction has attained finality, subordinate tax authorities must give effect to it. The Tribunal could not ignore the final appellate order or take a contrary view in the absence of any challenge by the Revenue. The Madras HC held that judicial discipline required compliance with the binding direction, and the contrary assessment order was unsustainable. The revision succeeded, the Tribunal's order was set aside, and the first appellate authority's order restoring assessment under Section 3-D(2) was reinstated. Case-Laws VAT and Sales Tax Thu, 13 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373326