https://www.taxtmi.com/caselaws?id=189273 A court may rely on precedent only where the factual matrix and issue decided are shown to be comparable; judgments are not to be read as statutes. The High Court erred by disposing of the writ petition on the basis of an earlier decision without examining whether that decision actually applied to the present facts. Mere surface similarity is insufficient when material facts differ, and the court must explain why the precedent governs the case before it. The order was therefore unsustainable and the matter was remitted for fresh hearing. en-us Thu, 15 Jun 2006 00:00:00 +0530 Wed, 04 Jan 2017 11:21:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189273 A court may rely on precedent only where the factual matrix and issue decided are shown to be comparable; judgments are not to be read as statutes. The High Court erred by disposing of the writ petition on the basis of an earlier decision without examining whether that decision actually applied to the present facts. Mere surface similarity is insufficient when material facts differ, and the court must explain why the precedent governs the case before it. The order was therefore unsustainable and the matter was remitted for fresh hearing. Case-Laws Indian Laws Thu, 15 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189273