1995 (2) TMI 363

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..... ection 21-A of the Punjab General Sales Tax Act, 1948, seeking rectification of the order of the Tribunal dated March 27, 1991, which was rejected mainly on the ground that there did not appear to be any mistake apparent from the record, as envisaged under the aforesaid section of the Act. Case of the petitioner is that in view of the subsequent judgment of the Supreme Court reported in [1992] 85 .....

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..... ITR 1 and submitted that subsequent judgment of the Supreme Court could be held to be made a basis for rectification as the earlier judgment passed has to be held to be the result of mistake, "apparent from the record". It is submitted and we agree that in view of the judgment in the aforesaid case, the Tribunal was under legal obligation to take into account the judgment of the Supreme Court deli .....

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..... into account the latest law settled by the Supreme Court. Accordingly the case is remanded back to the Sales Tax Appellate Tribunal for passing appropriate orders in accordance with the provisions of law and the directions of the Supreme Court, as noted hereinabove. Appropriate orders shall be passed after notice to the parties. Writ petition allowed.
Case laws, Decisions, Judgements, Orders .....

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