https://www.taxtmi.com/caselaws?id=379716 Where a prior final ruling had directed that a Tribunal's order operate prospectively under section 52(2) of the Bombay Sales Tax Act, later assessment authorities could not reopen covered past transactions or apply a contrary construction of the same provision. The text states that the earlier judgment had attained finality after challenge before the Supreme Court, and that the impugned assessments related to transactions within the covered period ending on 20 January 2015, not post-determination transactions. The assessments were therefore unsustainable to the extent they denied prospective effect and disregarded the binding force of the earlier decision. en-us Thu, 18 Apr 2019 00:00:00 +0530 Wed, 31 Jul 2019 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379716 Where a prior final ruling had directed that a Tribunal's order operate prospectively under section 52(2) of the Bombay Sales Tax Act, later assessment authorities could not reopen covered past transactions or apply a contrary construction of the same provision. The text states that the earlier judgment had attained finality after challenge before the Supreme Court, and that the impugned assessments related to transactions within the covered period ending on 20 January 2015, not post-determination transactions. The assessments were therefore unsustainable to the extent they denied prospective effect and disregarded the binding force of the earlier decision. Case-Laws VAT and Sales Tax Thu, 18 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379716