https://www.taxtmi.com/caselaws?id=90050 The Tribunal, acting on remand under Section 11(8) of the U.P. Trade Tax Act, had no authority to disregard the High Court's earlier direction or to re-open the concluded issue for the same assessment year. Judicial discipline required the subordinate forum to carry out the binding remand order, and its contrary view on the tax notification could not override the superior court's decision. The Tribunal's order was therefore unsustainable and was set aside, and the earlier direction exempting pile durries manufactured on handloom or pitloom from sales tax under Entry 18 of the 31 January 1985 notification was required to be implemented. en-us Tue, 18 Nov 1997 00:00:00 +0530 Mon, 03 Oct 2011 11:35:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90050 The Tribunal, acting on remand under Section 11(8) of the U.P. Trade Tax Act, had no authority to disregard the High Court's earlier direction or to re-open the concluded issue for the same assessment year. Judicial discipline required the subordinate forum to carry out the binding remand order, and its contrary view on the tax notification could not override the superior court's decision. The Tribunal's order was therefore unsustainable and was set aside, and the earlier direction exempting pile durries manufactured on handloom or pitloom from sales tax under Entry 18 of the 31 January 1985 notification was required to be implemented. Case-Laws Central Excise Tue, 18 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90050