https://www.taxtmi.com/caselaws?id=199794 The High Court held that the judgment of the Full Bench in Tamilarasan v. Director of Handlooms and Textiles is a valid precedent, binding on Division Benches and single Judges. The Court emphasized the importance of following established principles of precedents and clarified the concepts of per incuriam and obiter dicta. The Division Bench in A. Natarajan erred in characterizing the Full Bench decision and should have referred the matter to a larger Bench instead of overruling it. en-us Wed, 22 Jan 1992 00:00:00 +0530 Tue, 13 Mar 2018 12:15:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199794 The High Court held that the judgment of the Full Bench in Tamilarasan v. Director of Handlooms and Textiles is a valid precedent, binding on Division Benches and single Judges. The Court emphasized the importance of following established principles of precedents and clarified the concepts of per incuriam and obiter dicta. The Division Bench in A. Natarajan erred in characterizing the Full Bench decision and should have referred the matter to a larger Bench instead of overruling it. Case-Laws Indian Laws Wed, 22 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199794