JOHNSON LIFTS LTD Vs. DEPUTY COMMISSIONER

JUDGEMENT

(1.) HEARD the learned Counsel for parties.

(2.) REVISION notices have been issued by the Deputy Commissioner to the petitioner and without appearing before him, the petitioner has filed the writ petitions stating that it is not liable to pay tax on the basis of the judgment of the Supreme Court. The learned Counsel for the petitioners, however, admits that the petitioner is assessable to sales tax by virtue of the judgment of the Supreme Court in State of Andhra Pradesh v. Kone Elevators (India) Ltd. [2005] 140 STC 22. He further submits that this judgment has been doubted by a co-ordinate Bench of the Supreme Court and has been referred to a larger Bench. In this view of the matter, the impugned notices are bad.

(3.) WE fail to appreciate the argument made by the learned Senior Counsel. Whether "a" judgment applies to the facts or judgment "b" and what is the effect of a doubt having been expressed by the Supreme Court about the latest judgment of the Supreme Court are matters that can be agitated before the authority who has issued the notice. We have, however, no doubt in our mind that on the basis of law of precedents, the latest judgment of the Supreme Court would apply and not an order of reference made by another Bench expressing doubt about the judgment, unless the judgment is held to be bad by a larger Bench. With these observations, we dispose of the writ petitions. The petitioner is, however, entitled to take all pleas available to it before the respondent and it is granted four weeks time to file objections.