Kothari Products Ltd. vs Govt. Of A.P. on 25 January, 2000
18. It was submitted by the learned Counsel for the petitioner that the decision in case of Kothari Products Ltd. (supra) should be followed. We have considered the decision of the Apex Court in Agra Belting Works and other cases. It is required to be noted that even if two judgments of the Apex Court appear to be inconsistent on common issues brought before it in two different cases, it is expected to follow both the verdicts and try as best as possible to resolve the seeming conflict, if any, between the two decisions of the Supreme Court. We have examined all the judgments and we are required to follow the principles laid down by the Courts.