https://www.taxtmi.com/caselaws?id=169069 The Supreme Court having left open the question whether purchase tax could be levied on paddy purchases by exempted units, earlier appellate and writ decisions on that issue did not continue as binding precedent. The doctrine of merger could not be used to treat those prior orders as conclusive on the open question. The Tribunal was therefore required to decide the leviability of purchase tax independently on its own merits rather than rely on the earlier decisions. Its failure to do so was held to be an error in law, and the order was unsustainable. en-us Mon, 26 Aug 2013 00:00:00 +0530 Mon, 06 Apr 2015 21:10:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169069 The Supreme Court having left open the question whether purchase tax could be levied on paddy purchases by exempted units, earlier appellate and writ decisions on that issue did not continue as binding precedent. The doctrine of merger could not be used to treat those prior orders as conclusive on the open question. The Tribunal was therefore required to decide the leviability of purchase tax independently on its own merits rather than rely on the earlier decisions. Its failure to do so was held to be an error in law, and the order was unsustainable. Case-Laws VAT and Sales Tax Mon, 26 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169069