M/S SHENOY AND CO. REPRESENTED BY ITS PARTNER BELE SRINIVAS vs THE COMMERCIAL TAX OFFICER , CIRCLE 11 BANGALORE AND OTHER

The Supreme Court addressed the binding nature of its judgment in the case of M/s Hansa Corporation regarding the Karnataka Tax on Entry of Goods into Local Areas for Consumption, Use or Sale therein Act, 1979. The Court held that its decision, which upheld the validity of the Act, is binding under Article 141 of the Constitution of India, despite the State not appealing against the other writ petitions. The Court clarified that the writ of mandamus issued by the High Court was rendered ineffective by the Supreme Court's ruling, thus allowing the State to proceed against all dealers, including those who had previously filed writ petitions.