(1.) Leave granted.
(2.) 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 U. P. v. Annapurna Biscuit Mfg. Co. It transpires that the case of Annapurna Biscuit Mfg. Co. was based upon earlier decisions of this court in R. Abdul Quader and Co. v. SALES TAX OFFICER and Ashoka Marketing Ltd. v. State of Bihar.
(3.) While so, in R. S. Joshi v. Ajit Mills Ltd. a seven-Judge bench of this court overruled Ashoka Marketing Ltd. case. The consequent result of such overruling was that Annapurna Biscuit Mfg. Co. decision got pro tanto overruled. Later in Kasturi Lal Harlal v. State of U. P. the overruling of Ashoka Marketing case has specifically been noticed but somehow there is no advertence to Annapurna Biscuit Mfg. Co. case. This incidence by itself can by no means be allowed to gather the impression that Annapurna Biscuit Mfg. Co. case 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.