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VAT - Highlights / Catch Notes

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Binding Judgement of Lager Bench / Majority decision - strength ...


Majority of Larger Bench Prevails in Court Decisions Under Article 145(5), Key for VAT and Sales Tax Cases.

September 21, 2022

Case Laws     VAT and Sales Tax     SC

Binding Judgement of Lager Bench / Majority decision - strength of the Bench - In view of Article 145(5) of the Constitution of India concurrence of a majority of the judges at the hearing will be considered as a judgment or opinion of the Court. It is settled that the majority decision of a Bench of larger strength would prevail over the decision of a Bench of lesser strength, irrespective of the number of Judges constituting the majority. - SC

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