https://www.taxtmi.com/caselaws?id=40043 A Supreme Court declaration upholding the validity of entry tax legislation binds all affected parties under Article 141 when multiple writ petitions were decided by a common judgment on identical grounds. The Court treated earlier observations about the absence of appeals by all petitioners as obiter and not limiting the binding force of the later declaration of law. Once the statute was held constitutionally valid, the High Court's mandamus restraining enforcement lost its foundation and could no longer be sustained or enforced. en-us Wed, 10 Apr 1985 00:00:00 +0530 Mon, 15 Dec 2014 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40043 A Supreme Court declaration upholding the validity of entry tax legislation binds all affected parties under Article 141 when multiple writ petitions were decided by a common judgment on identical grounds. The Court treated earlier observations about the absence of appeals by all petitioners as obiter and not limiting the binding force of the later declaration of law. Once the statute was held constitutionally valid, the High Court's mandamus restraining enforcement lost its foundation and could no longer be sustained or enforced. Case-Laws VAT and Sales Tax Wed, 10 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40043