2000 (5) TMI 1051

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.... fresh decision in accordance with the directions issued therein. 2.. It is not in dispute that against the impugned order an appeal is competent before the Sales Tax Tribunal under section 39 of the Act. After the decision of the Tribunal a further remedy by way of reference to this Court is also available to the petitioner but these remedies have not been availed of. What is contended by the learned counsel is that the remedy of appeal is not an efficacious remedy in the facts and circumstances of the present case because in the case of another assessee the Tribunal has already taken a view contrary to the one canvassed by the petitioner in the present case. It is, therefore, urged that even though the petitioner has not exhausted t....

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....ribunal in any one of the assessment years are not binding even in the case of the same assessee in the subsequent assessment years and it is open to the Tribunal and the authorities below to take a view different from the one taken in the previous year. We are, therefore, of the view that merely because the Tribunal has expressed its view on the merits of the issue in another case is by itself no ground to allow the assessee to circumvent the statutory remedies which have been provided under the Act. We may refer to the observations made by the Supreme Court in Assistant Collector of Central Excise, Chandan Nagar, West Bengal v. Dunlop India Ltd. AIR 1985 SC 330 wherein their Lordships observed as under: "Article 226 is not meant to sho....