Reference to higher court rulings mandates appellate conformity and requires assessing officer implementation from certified judgment copies. The higher court must decide the questions of law and deliver a reasoned judgment sent under seal and registrar's signature to the Appellate Tribunal, which shall pass orders to dispose of the case conformably to that judgment. Where the High Court delivers judgment in an appeal under the reference procedure, the assessing officer must give effect to the order on the basis of a certified copy. Costs of the reference, excluding the reference fee, are at the court's discretion.