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TMI Blog2001 (3) TMI 995X X X X Extracts X X X X X X X X Extracts X X X X ..... harashtra [2000] 119 STC 182. 2.. The petitioner, is engaged in the manufacture and sale of aerated water, which is partly sold within the State of Haryana and partly outside the State. It is registered as a dealer under the Haryana General Sales Tax Act, 1973 (for short, "the State Act") as well as the Central Sales Tax Act, 1956 (for short, "the Central Act"). By an order dated March 26, 1987, the Excise and Taxation Officercum-Assessing Authority, Faridabad (East) (respondent No. 4) finalised the assessment for the year 1985-86. After about six years, respondent No. 3 passed order, annexure P1, dated May 25, 1993 under section 40(1) of the State Act vide which he reversed the order of the Assessing Authority and held that the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner has not produced any evidence to show that the goods were transported outside the State of Haryana in the course of inter-State trade or commerce or the sale had taken place outside the State and, therefore, the proposition laid down in 20th Century Finance Corporation's case [2000] 119 STC 182 (SC) cannot be applied to its case. 5.. We have heard learned counsel for the parties and perused the record. 6.. In our opinion, the objection raised by the respondents to the maintainability of the writ petition on the ground that finality attached to the orders dated May 25, 1993 and May 8, 1997 cannot be undone at this belated stage by applying the ratio of the decision rendered by the Supreme Court in the year 2000 deserves to be reject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er article 141 of the Constitution. To contend that the conclusion reached in such a case as to the validity of a levy would apply only to the parties before the court is to destroy the efficacy and integrity of the judgment and to make the mandate of article 141 illusory. When the main judgment of the High Court has been rendered ineffective, it would be applicable even in other cases, for exercise to bring those decisions in conformity with the decisions of the Supreme Court will be absolutely necessary. Viewed from that angle, we find this contention to be futile and deserves to be rejected." 7.. By applying the ratio of the aforementioned decision and the decision of 20th Century Finance Corporation Ltd.'s case [2000] 119 STC 182 (S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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