https://www.taxtmi.com/caselaws?id=164507 Judicial discipline requires a revenue assessing authority to follow an existing appellate tribunal order on the same controversy, even where the State has filed pending revisions. Where the tribunal has decided the issue in favour of the assessees, the assessing authority should not continue with assessment or issue pre-assessment notices contrary to that decision unless the order is stayed or set aside. In the charter party context involving alleged transfer of the right to use goods, the proper course is to await the outcome of the pending revisions before taking further departmental action on the same issue. en-us Fri, 26 Feb 2010 00:00:00 +0530 Wed, 15 Oct 2014 09:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164507 Judicial discipline requires a revenue assessing authority to follow an existing appellate tribunal order on the same controversy, even where the State has filed pending revisions. Where the tribunal has decided the issue in favour of the assessees, the assessing authority should not continue with assessment or issue pre-assessment notices contrary to that decision unless the order is stayed or set aside. In the charter party context involving alleged transfer of the right to use goods, the proper course is to await the outcome of the pending revisions before taking further departmental action on the same issue. Case-Laws VAT and Sales Tax Fri, 26 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164507