2006 (12) TMI 98

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....d senior counsel and Dr. A. K. Saraf, learned senior counsel for the appellant assisted by Ms. M. L. Gope, learned counsel. Also heard Mr. U. Bhuyan, learned standing counsel for the Revenue. Having regard to the nature of the issues raised for adjudication in this appeal and the submission of learned counsel for the parties that the issues have been dealt with earlier by this court, we propose....

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....was dealt with by a learned single judge of this court in Assam Co. Ltd. v. Union of India [2005] 275 ITR 609 (W.P. (C) No. 1163 of 2003 and other identical cases). By the judgment and order dated March 11, 2005, the learned single judge after consideration of a number of decisions of this court as well as other courts held that the concerned assessee was entitled to deduction on the cess on green....

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....therwise bound to follow the judgment of the jurisdictional High Court, has failed to take care of it and act thereupon in answering the questions pleaded before the learned Tribunal. Judicial propriety requires that the decision of the jurisdictional High Court has to be obeyed by all Tribunals unless the contrary is available from any judgment of the apex court. We have examined the impugned ....