https://www.taxtmi.com/caselaws?id=190512 A post-Constitution provision found unconstitutional for offending Article 14 was treated as void to the extent of the constitutional inconsistency, not merely as an unenforceable clause. On that basis, the impugned proviso to the Mysore Sales Tax Act could not survive for assessment of hotel keepers and the general charging provision alone governed the levy. The Court also held that a majority view of the Supreme Court on a question of law is binding under Article 141, and a later inconsistent Supreme Court pronouncement prevails over earlier contrary observations. The constitutional challenge therefore failed and the assessment notice remained undisturbed. en-us Wed, 02 Dec 1959 00:00:00 +0530 Fri, 17 Feb 2017 17:32:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190512 A post-Constitution provision found unconstitutional for offending Article 14 was treated as void to the extent of the constitutional inconsistency, not merely as an unenforceable clause. On that basis, the impugned proviso to the Mysore Sales Tax Act could not survive for assessment of hotel keepers and the general charging provision alone governed the levy. The Court also held that a majority view of the Supreme Court on a question of law is binding under Article 141, and a later inconsistent Supreme Court pronouncement prevails over earlier contrary observations. The constitutional challenge therefore failed and the assessment notice remained undisturbed. Case-Laws VAT and Sales Tax Wed, 02 Dec 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190512