Binding Supreme Court ruling barred further challenge to the purchase tax levy and validating amendments.

The Tribunal held that the Supreme Court's ruling upholding the purchase tax levy was binding under Article 141, so the earlier constitutional challenge to the levy and the validating amendments could not be reopened on residual grounds. As those issues had already been concluded and were not left for separate adjudication, the Tribunal declined to entertain the remaining objections and the application failed.

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Issues: Whether, after the Supreme Court had upheld the validity of levy of purchase tax, the Tribunal could still examine the remaining points earlier raised against the purchase tax provisions and the validating amendments.

Analysis: The Tribunal held that the Supreme Court's pronouncement was binding under Article 141 of the Constitution of India and that the earlier challenge to the levy and validating provisions could not be reopened before the Tribunal on grounds not left available for independent adjudication. The Tribunal treated the matter as concluded by the Supreme Court's decision on the constitutional validity of the purchase tax levy and declined to entertain the residual grounds in the application.

Conclusion: The Tribunal could not hear the remaining grounds, and the application failed.

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