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2008 (8) TMI 865 - ALLAHABAD HIGH COURTWhether section 3AAAA has been declared ultra vires by this court, the order of remand to the assessing authority for determination of the liability in the light of observations made in the body of the judgment is incorrect? Held that:- A feeble attempt was made by the learned counsel for the dealer that the order of the High Court merges with the order of the Tribunal. This argument is devoid of any merit. The High Court being a superior court its order will not merge with the order of the Tribunal, an inferior authority.The principle of merger applies when there are two orders, the order of the inferior court merges in the order of the superior court and not vice versa. In the result the applications under section 22 of the U.P. Sales Tax Act are allowed. The judgment of this court being inconsistent to the judgment of the Supreme Court given in the case of Hotel Balaji [1992 (10) TMI 240 - SUPREME COURT OF INDIA] is rectified and the judgment is recalled. The revisions are restored to their original numbers for hearing on other points, if any.
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