Canara Exports and ors. Vs. State of Karnataka and anr. - Court Judgment

Excerpt:
.....in the course of the export-exemption--purchase of the shriks, prawns and lobsters for fulfilling existing contracts of exports--held not liable to be including in taxable turnover. - maximsjudicial discipline and propriety: [d.k. jain & r.m. lodha, jj] referral to a larger bench, when necessary - held, judicial propriety and decorum requires that if a single judge, hearing a matter, feels that earlier decision of a single judge needs reconsideration, he should not embark upon that enquiry, sitting as a single judge, but should refer the matter to a larger bench. in the instant case, regrettably, single judge departed from the said healthy principle and chose to re-examine the same question himself. section 47: [d.k. jain & r.m. lodha, jj] scope held, it is unexceptionable that.....p.n. bhagwati, c.j.1. in view of the judgment delivered by us today in civil appeal no. 220 (nt) of 1986 (reported in : 1986(26)elt3(sc) ), we allow the present appeals, set aside the judgment of the high court and direct that the purchases of shrimps, prawns! and lobsters made by the appellants for the purpose of fulfilling the existing contracts for export shall not be liable to be included in the taxable turnover of the appellants. the respondents will pay the cost of the appeals to the appellants.