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TMI Blog2007 (7) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... Government in exercise of its power under section 10 of the Act, in G.O. (P) No. 68/TD/90 (S.R.O. No. 499/1990). The learned counsel for the Revenue, Sri Mohammed Rafiq submitted that the legal issues involved in these petitions are no more debatable in view of the two decisions of this court in Deputy Commissioner of Sales Tax (Law) v. Supreme Boards, Pappinissery, Cannanore [1998] 111 STC 305; [1998] 6 KTR 374 and Deputy Commissioner of Sales Tax (Law) v. C.T. Kochouseph [2004] 136 STC 545; [2005] 13 KTR 58. In Supreme Boards's case [1998] 111 STC 305 (Ker); [1998] 6 KTR 374 (Ker), this court has held: "Resin is a taxable commodity at the point of first sale in the State. Because of the circumstances being a newly set up small-scal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 973] 32 STC 359 (Ker). The Supreme Court in Kandaswami's case [1975] 36 STC 191 had specifically approved the view taken by the court in the above two decisions. In the light of the authoritative decision of the Supreme Court upholding section 5A of the Act judicial discipline demands that the said decision has to be followed. Even if the Supreme Court did not consider some other possible contentions in arriving at the decision, the High Court cannot bypass or ignore the binding decision of the Supreme Court on the ground that the Supreme Court did not consider some other available grounds. The circumstance that small-scale industrial units were exempted from payment of sales tax in respect of their sale is a circumstance falling under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Act by issuing an exemption notification under section 10 of the Act. This issue has been considered by this court in the aforesaid two decisions. However, the learned Senior Counsel, Dr. K.B. Muhamed Kutty, Mr. Pathrose Mathai and Sri Sukumar reiterate the same submissions and take us through several decisions of the apex court and also this court in aid of their submissions. In our considered opinion, the legal issues raised in these petitions once again need not be considered by us, though at the time of hearing, it was repeatedly said by Dr. Muhamed Kutty that the said section has been challenged from different angles in the petitions. In our view, in view of the observations made by this court in the aforesaid decisions, the iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions, that the precedents cease to be binding if it is reversed or overruled by a higher court; when it is affirmed or reversed on a different ground; when it is inconsistent with the earlier decisions of the same rank; when it is sub silentio; and when it is rendered per incurium. Such a situation does not exist in these cases. In our view, the aforesaid view of the apex court requires to be strictly followed by this court, otherwise, precious public time is wasted, which time otherwise could be spent in hearing long pending cases. Accordingly, following the observations made by this court in the aforesaid two decisions, the questions of law raised and argued require to be answered in the negative and against the assessee. All th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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