The Assessing Officer held that sales tax subsidy is revenue receipt. Order of Assessing Officer was affirmed by the CIT(A). On appeal the Tribunal held that the receipt was capital receipt.   On appeal the Court held that  the assessee would not be entitled to subsidy and ordered assessee to refund amount. Assessee claimed deduction with respect to said refund for assessment year 2002-03. Court held that since  issue attained finality and Tribunal granted it relief for assessment year 2002-03, order passed by Tribunal for relevant assessment year was not required to be given effect and order passed by Commissioner (Appeals) was  restored. (AY. 1993-94)