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    <title>2001 (8) TMI 1340 - ALLAHABAD HIGH COURT</title>
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    <description>An interim order that contains no reasons or articulated legal principle does not operate as binding precedent because precedent depends on the ratio actually decided. Where cancellation of a certificate under the U.P. Trade Tax Act was appealable under the statute, and there was no case of lack of jurisdiction or breach of natural justice, the proper course was to pursue the statutory appeal rather than invoke writ jurisdiction. The appellate remedy was to be pursued expeditiously in accordance with law, and the writ challenge was not entertained on merits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=160831</link>
      <description>An interim order that contains no reasons or articulated legal principle does not operate as binding precedent because precedent depends on the ratio actually decided. Where cancellation of a certificate under the U.P. Trade Tax Act was appealable under the statute, and there was no case of lack of jurisdiction or breach of natural justice, the proper course was to pursue the statutory appeal rather than invoke writ jurisdiction. The appellate remedy was to be pursued expeditiously in accordance with law, and the writ challenge was not entertained on merits.</description>
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      <pubDate>Thu, 30 Aug 2001 00:00:00 +0530</pubDate>
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