State of Orissa v Dhirendra Sundar Das (2019) 6 SCC 270/( 2019) AIR SC 2331

Interpretation of taxing statutes – Dismissal of SLP in limine- Dismissal of SLP at threshold without indicating any reasons , does not constitute any declaration of law or binding precedent under Art. 141 of the Constitution of India [ Art. 141]

Court held that Supreme Court in Employees  Welfare Assn. v UOI ( 1989) 4 SCC 187 , and State of Punjab v Davinder Pal Singh Bhullar ( 2011) 14 SCC770 the court held the dismissal of an SLP in limine simply implies that the case before this Court was not considered worthy of examination for a reason., which may be other than the merits of the case .Such in limine  dismissal at the threshold without giving any detailed reasons , does not constitute any declaration of law or a binding precedent under Article 141 of the constitution .