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2013 (12) TMI 1443 - PUNJAB AND HARYANA HIGH COURTWhether jobwork carried out by an exempted unit can or cannot be included while calculating production for the purpose of rule 28A(11)(a)(i) of the Haryana General Sales Tax Rules, 1975 - Held that:- After considering the arguments and in essence recording conclusions, the Tribunal proceeded to abdicate its powers on an erroneous premise that it has no jurisdiction to opine whether an order passed by this court is no longer good law in view of the subsequent judgments of the honourable Supreme Court. The Tribunal was apparently unaware that law laid down by the honourable Supreme Court cannot be ignored merely because a Division Bench of a High Court may or may not have taken a contrary view. The Supreme Court of India sits at the pinnacle of the system of administration of justice, and its orders prevail over all other orders. A Tribunal, exercising judicial or quasi-judicial powers cannot refuse to consider judgments of the honourable Supreme Court by holding that it is for the High Court to decide whether its opinion subsists. The Tribunal, in our considered opinion, while recording that it has no power to consider the Supreme Court's judgments viz-a-viz a Division Bench judgment of this court, has misdirected itself and failed to comprehend the nature of its jurisdiction as a quasi-judicial authority. - Decided in favour of assessee.
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