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2013 (8) TMI 869 - HC - VAT and Sales TaxDemand for payment of purchase tax on the purchase of paddy made by appellant - held that:- Notwithstanding the fact that the matter of levy of purchase tax on the purchase of paddy in case of exempted units was not decided and rather was left open to be decided in an appropriate case later by the honourable Supreme Court, no part of earlier judgments of the Tribunal (annexure A6) or of this court (annexure A7) would survive to be used as a precedent. Rather, after judgment of the honourable Supreme Court (annexure A9) neither judgment of the Tribunal (annexure A6) nor of this court (annexure A7) could be used as a precedent in the face of pronouncement of the honourable Supreme Court in Civil Appeal No. 8242 of 2010 (Jay Vee Rice and General Mills v. State of Haryana [2010 (9) TMI 881 - SUPREME COURT OF INDIA], leaving the matter to be decided in appellate proceedings. When the impugned order of the Tribunal is glanced through, it transpires that path of making an independent adjudication remained unchartered. Rather, the Tribunal fell into an error in interpretation of the doctrine of merger and faltered consequently. Sequelly, the impugned order of the Tribunal not only lacks legal probity required of it, but also suffers from a factually non-existent and legally unacceptable interpretation of the doctrine of merger. - Leaving the real controversy untouched and undebated, as noticed earlier, the Tribunal fell prey to rendering an untenable explanation qua the doctrine of merger in turn rendering the impugned order to be no order in the eyes of law. - Sequelly, since the impugned order suffers from inherent incurable defect, the same is set aside - Decided in favour of assessee.
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