2004 (2) TMI 344 - SC - VAT and Sales Tax

Maintainability of appeal - Held that:- Once an appeal is filed before this Court and the same is entertained, the judgment of the High Court or the Tribunal is in jeopardy. The subject-matter of the lis unless determined by the last court, cannot be said to have attained finality. Grant of stay of operation of the judgment may not be of much relevance once this Court grants special leave and decides to hear the matter on merit.

It has not been and could not be contended that even under the ordinary civil law the judgment of the appellate Court alone can be put to execution. Having regard to the doctrine of merger as also the principle that an appeal is in continuation of suit the decision of the Constitution Bench in S.S. Rathore [1989 (9) TMI 194 - SUPREME COURT OF INDIA] was to be followed in the instant case.