Binding precedent barred challenge to purchase tax on sugarcane and denial of input tax credit under VAT law.

The challenge to purchase tax on sugarcane and denial of input tax credit under the Punjab Value Added Tax Act, 2005 was rejected because the issue had already been decided against the assessee in binding earlier precedent. The Court treated the matter as no longer res integra, followed its prior ruling, and held that the substantial questions of law stood answered against the assessee. The Article 266 argument did not justify departing from that precedent, so the levy and consequential assessment were upheld.

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Issues: Whether the levy of purchase tax on sugarcane and the denial of input tax credit under the Punjab Value Added Tax Act, 2005 could be interfered with in view of the binding earlier decision.

Analysis: The appeals raised an identical issue already concluded against the assessee in an earlier decision of the Court. The Court treated the matter as no longer res integra and followed the earlier ruling, holding that the substantial questions of law stood answered against the assessee. The challenge based on Article 266 of the Constitution of India was not accepted as a ground to take a different view from the binding precedent.

Conclusion: The levy and the consequential assessment were upheld, and the appeals failed.

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