Binding precedent bars fresh reference on settled khair wood classification under sales tax law

A Tribunal cannot make a fresh reference on a question already settled by binding High Court and Supreme Court decisions. The classification of khair wood under the sales tax enactment had already been decided, so the reference questions were covered by existing precedent. On that basis, the High Court declined to answer the questions afresh and indicated that the Tribunal must reconsider the matter in accordance with the binding authorities and then pass an appropriate order.

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Issues: Whether the Tribunal could make a reference on questions already covered by binding decisions, and whether the matter should be sent back for reconsideration in light of those decisions.

Analysis: The issue whether khair wood falls within the statutory expressions in the sales tax enactment had already been decided by earlier binding decisions of the High Court and was also the subject of Supreme Court authorities noticed in the reference. Once the question stood covered, the Tribunal had no authority or jurisdiction to make a fresh reference to the High Court on the same point under the reference provision. As the reference questions were governed by the existing decisions, the Court declined to answer them afresh and indicated that the Tribunal must reconsider the matter in accordance with those decisions.

Conclusion: The reference on the covered questions was rejected and the Tribunal was required to pass an appropriate order in light of the binding precedents.

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