Judicial supremacy: Board circulars conflicting with Supreme Court rulings must not be followed and should be referred for rescission. Board circulars conflicting with Supreme Court law are non est in law and must not be followed; such circulars should be referred to the Board for rescission or the Board may act suo moto. All pending matters, including those in the Call-Book and decisions rendered after the judicial pronouncement, must conform to the law declared by the Supreme Court or High Court. Where the Board chose not to appeal a High Court decision the instruction applies; where revenue has appealed, matters should be kept in the Call-Book and appeals maintained. Difficulties must be reported to the Board.