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Judgment
Leave granted.
The writ petitions of the respondents were allowed by a learned single Judge of the Allahabad High Court on the premise that relief was due to the petitioners on the basis of the judgment reported as State of Uttar Pradesh and Another Vs. Annapurna Biscuit Mfg. Company, . It transpires that the case of Annapurna Biscuit Manufacturing Co. [1973] 32 STC 1 was based upon earlier decisions of this Court in R. Abdul Quader and Co. Vs. Sales Tax Officer, Hyderabad, and Ashoka Marketing Ltd. Vs. State of Bihar and Another, .
While so, in R.S. Joshi, Sales Tax Officer, Gujarat and Others Vs. Ajit Mills Limited and Another, , a Seven-Judge Bench of this Court overruled Ashoka Marketing Ltd. Vs. State of Bihar and Another, . The consequent result of such overruling was that State of Uttar Pradesh and Another Vs. Annapurna Biscuit Mfg. Company, got pro tanto overruled. Later in Kasturi Lal Harilal Vs. State of U.P. and Others, , the overruling of Ashoka Marketing Ltd. Vs. State of Bihar and Another, has specifically be noticed but somehow there is no advertence to State of Uttar Pradesh and Another Vs. Annapurna Biscuit Mfg. Company, . This incidence by itself can by no means be allowed to gather the impression that State of Uttar Pradesh and Another Vs. Annapurna Biscuit Mfg. Company, was still surviving. That case, as said before stands pro tanto overruled. It could not have been the basis to grant relief to the respondents by the High Court.
We, therefore, allow these appeals, set aside the impugned orders of the High Court remitting the cases back to it for rehearing of the writ petitions on points other than those which were based on State of Uttar Pradesh and Another Vs. Annapurna Biscuit Mfg. Company, . Ordered accordingly. No costs.