https://www.taxtmi.com/caselaws?id=105561 The Tribunal reframed and referred two questions to the Jurisdictional High Court for authoritative determination: whether Board instructions not issued under Section 37B bind judicial or quasi-judicial officers, and whether accessory items supplied with a motor vehicle, such as a tool kit and screw jack with handle, qualify as eligible inputs under Rule 57A. It relied on an earlier reference on the same issues and the importance of the legal questions, but did not adjudicate either issue on the merits. The Reference Application was allowed and the questions were left for the High Court's determination. en-us Tue, 11 Dec 2001 00:00:00 +0530 Tue, 06 Mar 2012 12:20:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105561 The Tribunal reframed and referred two questions to the Jurisdictional High Court for authoritative determination: whether Board instructions not issued under Section 37B bind judicial or quasi-judicial officers, and whether accessory items supplied with a motor vehicle, such as a tool kit and screw jack with handle, qualify as eligible inputs under Rule 57A. It relied on an earlier reference on the same issues and the importance of the legal questions, but did not adjudicate either issue on the merits. The Reference Application was allowed and the questions were left for the High Court's determination. Case-Laws Central Excise Tue, 11 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105561