Geo Sea Foods vs Addl. Sales Tax Officer on 15 December, 2005
Even at the risk of repetition we may state that neither side had brought to the notice of the Bench, the order of the Supreme Court setting aside the judgment in Geo Sea Foods' case (supra) and the consequential pendency of those matters before this Court. To examine the position that such a decision rendered without reference to the factual and legal position does not have any precedential value, it is necessary and advantageous to extract the relevant portion. Paragraphs 5 and 6 read as follows: