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1984 (10) TMI 42 - SC - VAT and Sales TaxWhether Doctrine Of Merger is applied in the present case? Held that:- On the facts of the case, we do not accept the view of the High Court that the doctrine of merger applied. Both the assessee and the Commissioner had a statutory right of appeal to the Tribunal against the decision of the Assistant Commissioner and in exercise of that right two separate appeals had been filed. On account of the mistake of the Tribunal in not clubbing the two appeals, the statutory right of appeal of one party could not be negatived. It is a well-settled proposition of law that no party should suffer on account of the mistake of the court or the Tribunal. That apart, in a situation like this, the doctrine of merger has no application and the High Court was in error in throwing out the Commissioner's appeal by applying the doctrine of merger. Appeal allowed.
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