parameters have not been adhered to in practice.
The word prospective overruling implies an earlier
judicial decision on the same issue which was otherwise
final ... judgment in second Synthetics
case understood his own decision of prospective overruling
to imply that if a levy in respect of the period earlier
than
larger Bench in Jacobs case (supra), the
Joshs case stands impliedly overruled. It was further contended
that Section 81(3) does not contemplate the supply
R.P. Sawant And Ors. vs Bajaj Auto Ltd. And Anr. on 12 July, 2001
followed the Padmanabha Rao case. In effect, Padmanabha Rao case stood impliedly overruled. Thus, it was not at all open to the High Court
Jaya Syamala Rao v. Sri Radhakantha Swamy, 1984 (1) ALT 286 overruled the decision in K. Ranga Reddy case (supra) relying on the decisions ... Ranga Reddy case (supra) must be deemed to have been impliedly overruled by the decision of the Supreme Court in Ramalinga case (supra
parameters have not been adhered to in practice.
The word prospective overruling implies an earlier
judicial decision on the same issue which was otherwise
final ... judgment in second Synthetics
case understood his own decision of prospective overruling
to imply that if a levy in respect of the period earlier
than
National Paints (P .) Ltd. [1986] must be treated as having been impliedly overruled.
42. Following the aforesaid Supreme Court decision, this Court has also held
principles relating to damages, even though it is dissented/impliedly overruled on another point in M/s. H.M. Kamaluddin Ansari and Company v Union
arises whether this Full Bench judgment can be said to be impliedly overruled by the aforesaid judgments of the Supreme Court.
(2) In coming ... this Court in P.N. Rao v. K. Radhakrishnamacharyulu, , is impliedly overruled by the judgments of the Supreme Court in Dakaya v. Anjani
have impliedly affirmed the aforesaid observation as being the decision of the Hon'ble Delhi High Court and also impliedly overruled the decision
