Court held that the dismissal of an SLP by the Supreme Court against an order or judgment of a lower forum is not an affirmation of the same. If such an order is non-speaking, it does not constitute a declaration of law under Article 141 of the Constitution, or attract the doctrine of merger . Followed Kunhayammed v .State of Kerala (2000) 245 ITR 360 (SC) , ( 2000) 5 SCC 359 , Khoday Distilleries v Sri Mahadeshwara Sahakara Sakkare Karkhane ltd ( 2019) 4 SCC 376 ( CAO(S). 9533-9537 of 2019, dt. 18.12.2019)
P. Singaravelan v. District Collector (SC),www.itatoline.org
Interpretation of taxing statutes – Constitution of India
Art. 141 : Precedent – SLP dismissal – Non-speaking order -It does not constitute a declaration of law under Article 141 of the Constitution, or attract the doctrine of merger. [ Art, 136 ]