When Special Leave Petition challenging the order of Court was dismissed by Supreme Court in Limine without granting an leave , doctrine of merger is not applicable . Followed Khoday Distilleries Ltd ( Now known as Khoday India Ltd v. Sri Mahadeshwara Sahakara Sakkare Karkhane Ltd Kollegal (2019) 4 SCC 376 . (WP No. 3494 of 2016 dt 19-12 -2019 )