Relief was granted to the petitioners on the basis of the judgment reported as State of U.P. v. Annapurna Biscuit Manufacturing Co. – There is no advertence to Annapurna Biscuit Manufacturing Co.’s case – That case, as said before stands pro tanto overruled.It could not have been the basis to grant relief to the respondents by the High Court – Appeal allowed.

  (1999) 8 SCC 137 : (2000) 117 STC 420 SUPREME COURT OF INDIA ASSISTANT COMMISSIONER (JUDICIAL), SALES TAX AND OTHERS — Appellant Vs. KHERIA BROTHERS AND ANOTHER — Respondent…

it is well-settled that there must be a chain of circumstances and this solitary circumstance cannot be said to form a chain so as to fasten guilt upon the accused and on the basis of the same, irresistible conclusion, which is incompatible with the innocence of the accused cannot be drawn – Appeal allowed.

  (2004) 11 SCC 391 SUPREME COURT OF INDIA DIVISION BENCH C.T. PONNAPPA — Appellant Vs. STATE OF KARNATAKA — Respondent ( Before : H. K. Sema, J; B. N.…