https://www.taxtmi.com/caselaws?id=159419 On remand, an assessing authority must give effect to the Sales Tax Appellate Tribunal's final finding that blending tea did not amount to manufacture and cannot reopen that concluded issue by taking the opposite view. Judicial discipline requires subordinate revenue authorities to follow binding appellate directions and findings when completing assessment after remand. A precedent dealing with a matter left entirely open under section 7 of the U.P. Sales Tax Act was held inapplicable because the Tribunal here had already determined the character of the process. The assessing authority was therefore bound by the Tribunal's conclusion. en-us Tue, 10 Dec 1996 00:00:00 +0530 Mon, 25 Nov 2013 12:07:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159419 On remand, an assessing authority must give effect to the Sales Tax Appellate Tribunal's final finding that blending tea did not amount to manufacture and cannot reopen that concluded issue by taking the opposite view. Judicial discipline requires subordinate revenue authorities to follow binding appellate directions and findings when completing assessment after remand. A precedent dealing with a matter left entirely open under section 7 of the U.P. Sales Tax Act was held inapplicable because the Tribunal here had already determined the character of the process. The assessing authority was therefore bound by the Tribunal's conclusion. Case-Laws VAT and Sales Tax Tue, 10 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159419