PRADIP NANJEE GALA vs SALES TAX OFFICER .

The Supreme Court ruled that the Revenue cannot resile from a settlement made with the appellant under the Bombay Sales Tax Act, 1959, which had been accepted and implemented by the Commissioner of Sales Tax. The Court emphasized that the appellant had settled his dues based on this agreement, and thus, the demand for tax liabilities against him was invalid. The appeal was allowed, overturning the High Court's decision that upheld the tax liability of the appellant.