STATE OF TAMIL NADU Vs. DALMIA CEMENTS LIMITED

JUDGEMENT

(1.) Leave granted.

(2.) It is pointed out to us that in an earlier matter, Civil No. 13960 of 1996, relating to the same assessee, respondent herein, by an order dated 1/11/1996, a bench of two learned Judges of this court has remitted the matter to the High court for a fresh decision on merits on consideration of all the points involved for decision, on the basis of the decisions of this court including Ramco Cement Distribution Co. (P) Ltd. v. State of T. N. wherein the judgment of the Madras High court had been reversed. On a perusal of the said order of this court dated 1/11/1996, we find that in one of the submissions made therein, it was urged that the decision of this court in ramco Cement does not relate to packing charges and is confined to freight charges alone. The tenor of that order dated 1/11/1996 is likely to be misread as an acceptance of this submission which it is not because the decision of this court in Ramco Cement deals not only with freight charges but also with packing charges. This is how the order dated 1/11/1996 of remand made in Civil No. 13960 of 1996 relating to the same assessee has to be read and understood by everyone including the High court for the purpose of the fresh decision on remand.

(3.) In view of the fact that this matter relates to the same assessee and requires consideration of the question of applicability of the decision in ramco Cement and following the said order, some other matters have been remitted to the High court, we consider it appropriate to remit this matter also to the High court for being heard and decided along with the matters already remitted. This order appears to be appropriate to avoid the possibility of any conflict in the decisions rendered in these matters relating to the same assessee. It need hardly be emphasised that the decision of this court in Ramco Cement governs the law and the point to the extent it is involved for decision in this case.