https://www.taxtmi.com/caselaws?id=156096 A prior High Court decision continues to bind sales tax authorities, the Tribunal and other subordinate fora until it is expressly overruled by a larger Bench. A mere reference of that decision for reconsideration does not suspend its precedential force or justify refusal to hear an appeal on that basis. On that principle, the Tribunal was not justified in rejecting the appeal because the earlier ruling had been referred for reconsideration, and the assessee could not be denied registration of the appeal or a decision on merits without insistence on pre-deposit. en-us Mon, 27 Feb 1989 00:00:00 +0530 Fri, 13 Sep 2013 15:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156096 A prior High Court decision continues to bind sales tax authorities, the Tribunal and other subordinate fora until it is expressly overruled by a larger Bench. A mere reference of that decision for reconsideration does not suspend its precedential force or justify refusal to hear an appeal on that basis. On that principle, the Tribunal was not justified in rejecting the appeal because the earlier ruling had been referred for reconsideration, and the assessee could not be denied registration of the appeal or a decision on merits without insistence on pre-deposit. Case-Laws VAT and Sales Tax Mon, 27 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156096