Merits must be decided in tax appeals despite a prior technical dismissal of the supporting precedent.

The Supreme Court held that the High Court erred in dismissing the tax appeal merely because the Tribunal's supporting precedent had been taken in appeal and dismissed on technical grounds. A prior technical dismissal did not relieve the High Court of its duty to examine the issue on merits. The impugned judgment was set aside and the matter remitted to the High Court for fresh consideration in accordance with law.

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Issues: Whether the High Court was justified in dismissing the tax appeal on the basis that the precedent relied upon by the Tribunal had itself been carried in appeal and the appeal had been dismissed on technical grounds, instead of deciding the question on merits.

Analysis: The Court held that the High Court's approach was not correct. Mere dismissal of another matter on technical grounds did not absolve the High Court from its duty to decide the question before it on merits. The impugned judgment was therefore set aside and the matter was remitted for fresh consideration in accordance with law.

Conclusion: The dismissal by the High Court could not stand, and the matter was remanded to the High Court for decision on merits.

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