TMI Blog2017 (4) TMI 1598X X X X Extracts X X X X X X X X Extracts X X X X ..... r not - HELD THAT:- The Division Bench of this Court considering the decisions in State of Madras v. Gannon Dankerley Co. (Madras) Ltd. [ 1958 (4) TMI 42 - SUPREME COURT ], BSNL vs. Union of India [ 2006 (3) TMI 1 - SUPREME COURT ] and Tata Main Hospital vs. State of Jharkhand [ 2007 (9) TMI 599 - JHARKHAND HIGH COURT ] as well as PRS Hospital vs. State of Kerala [ 2002 (12) TMI 596 - KERALA HI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has tried to follow a decision which has been distinguished and not accepted by the Division Bench of this Court, in passing the impugned order. The impugned orders dated 3.5.2016 and 4.5.2016, passed by the Deputy Commissioner (Commercial Tax), Ghaziabad is quashed - petition allowed. - WRIT TAX No. 527 of 2016 - - - Dated:- 6-4-2017 - HON'BLE PANKAJ MITHAL AND HON'BLE VINOD KUMAR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. The precise controversy had come before the Division Bench of this Court in a similar matter in International Hospital Private Limited vs. State of U.P. and others 2014 SCC Online All 1956: (2014) 3 All LJ 645. The Division Bench of this Court considering the decisions in State of Madras v. Gannon Dankerley Co. (Madras) Ltd. 1959 SCR 379, BSNL vs. Union of India (2006) 3 SCC 1 and Tata ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnational Hospital (supra) is final as the Special Leave to appeal against has been dismissed may be on the ground of limitation. There is no decision which overrules the opinion expressed by the aforesaid Division Bench or which holds that it not a good law or distinguishes it. The situation is rather that the decision of PRS Hospital (supra) was distinguished by the above Division Bench and w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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