Judicial discipline on remand: assessing authority cannot contradict the Tribunal's finding that tea blending is not manufacture.

On remand, an assessing authority must give effect to the Sales Tax Appellate Tribunal's final finding that blending tea did not amount to manufacture and cannot reopen that concluded issue by taking the opposite view. Judicial discipline requires subordinate revenue authorities to follow binding appellate directions and findings when completing assessment after remand. A precedent dealing with a matter left entirely open under section 7 of the U.P. Sales Tax Act was held inapplicable because the Tribunal here had already determined the character of the process. The assessing authority was therefore bound by the Tribunal's conclusion.

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Issues: Whether the assessing authority, while completing assessment pursuant to a remand order of the Sales Tax Appellate Tribunal, could take a view contrary to the Tribunal's finding that blending tea did not amount to manufacture.

Analysis: The Tribunal had, on consideration of the material and authorities, recorded a clear finding that the blending process carried on by the assessee did not amount to manufacture and remanded the matter for fresh assessment in the light of that conclusion. Principles of judicial discipline require subordinate revenue authorities to follow the binding directions and findings of the appellate authority. Once the Tribunal had finally determined the nature of the process, the assessing authority could not reopen that concluded question and reach the opposite conclusion while acting on remand. The reliance on a case where the entire matter had been left open under section 7 of the U.P. Sales Tax Act was held inapplicable.

Conclusion: The assessing authority was bound by the Tribunal's finding and could not hold that blending tea amounted to manufacture.

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