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TMI Blog2022 (11) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... f VAT in excess of 4%/5% to the State Government, they will not be entitled to get refund of the said amount. Article 141 of the Constitution of India commands to follow the decision of the Hon'ble Supreme Court, if there is a law declared by the Hon'ble Supreme Court which obviously would be binding on all courts in India and the parties thereto. In the light of Articles 141 and 142, it is impermissible for the High Court to overrule the decision of the Apex Court on the ground that the Supreme Court has laid down the legal position without considering any other point. It is not only a matter of discipline for the High Courts in India, but also mandate of the Constitution as provided under Article 141, that the law declared by S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... And B. To grant such other reliefs as this Honourable Court may deem fit and proper to grand in the circumstances of the case. The brief facts of the writ petition are as follows: 2. The petitioner, a dealer in Ujala Supreme and Ujala Stiff Shine, is an assessee under the Kerala Value Added Tax Act, 2003, (for short 'KVAT Act') on the rolls of the 1 st respondent, Commercial Tax Officer, Ettumanoor and is aggrieved by the revenue recovery steps initiated by the 2 nd respondent for collection of arrears due for the year 2011-12. 3. The assessment for the year 2011-12, in respect of the petitioner under Section 25(1) of the KVAT Act, was completed as per Ext.P1 order, applying the rate of tax at 12.5% against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The learned counsel for the petitioner submits that the conceded rate of tax of 4% was remitted by the petitioner and it was further submitted that the Apex Court in MP Agencies (supra) has declared the rate of tax as 4% / 5%, observing thus: Consequently, the appeals are allowed and the judgment and orders are set aside with the stipulation that none of the assessee/appellant would be entitled to refund........ 8. The learned counsel for the petitioner further submits that in Article 265 of the Constitution of India, it is stated that no tax shall be levied or collected except by authority of law and it was thus held in Delta Paper Mills Ltd. v. Collector of Central Excise, Guntur [1995 (77) E.L.T. 544 (A.P)]. In short, Artic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the goods (Ujala Stiff and shine) remain in List A of Third Schedule which is taxable at 4%/5% and the inclusion of the goods in the residuary Entry 103 by the Revenue by no stretch of imagination can be made applicable. It was further held that if the assessee/appellant therein has paid the amount of VAT in excess of 4%/5% to the State Government, they will not be entitled to get refund of the said amount. 11. Article 141 of the Constitution of India commands us to follow the decision of the Hon'ble Supreme Court, if there is a law declared by the Hon'ble Supreme Court which obviously would be binding on all courts in India and the parties thereto. In the light of Articles 141 and 142, it is impermissible for the High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 4%/5% as declared by the Apex Court. 13. Admittedly, the petitioner has not challenged the judgment of this Court before the Apex Court but the respondents are not entitled to proceed with the recovery proceedings for recovery of the amount which is not authorized by law. When the Hon'ble Supreme Court has held that taxes paid by the assessee/appellant will not be refunded, it does not allow the Department to collect the differential taxes in the case of assessees who have not met the demands already made. The recovery notices were not withdrawn by the respondents even after the declaration of the law by the Apex Court in M.P.Agencies (Supra). 14. It is trite that even though all statutory remedies are exhausted and held against ..... X X X X Extracts X X X X X X X X Extracts X X X X
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