Binding precedent bars renewed constitutional challenge to sales tax provisions; vires attack on settled statutory validity failed.

A constitutional challenge to section 5 of the Punjab General Sales Tax Act, 1948 and sections 8 and 9 of the Central Sales Tax Act, 1956 was rejected because their validity had already been upheld by binding precedent. The Court treated the challenge as concluded by the earlier decision upholding section 5 and by the Full Bench judgment on sections 8 and 9, and therefore held that no vires challenge could be entertained in the writ petition. The petitioners obtained no relief, and the writ petition was dismissed.

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Issues: Whether the constitutional validity of section 5 of the Punjab General Sales Tax Act, 1948 and sections 8 and 9 of the Central Sales Tax Act, 1956 could still be challenged in the writ petition.

Analysis: The challenge to section 5 of the Punjab General Sales Tax Act, 1948 stood covered by the binding decision upholding its validity. The challenge to sections 8 and 9 of the Central Sales Tax Act, 1956 was likewise concluded against the petitioners by the binding Full Bench judgment. In view of these precedents, no challenge to the vires of the statutes could be entertained.

Conclusion: The constitutional challenge failed and the writ petition was dismissed.

Final Conclusion: The petitioners obtained no relief on the merits, as the impugned statutory provisions were treated as settled by binding authority.

Ratio Decidendi: A constitutional challenge to statutory provisions cannot succeed where the validity of those provisions has already been conclusively upheld by binding precedent.

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