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    <title>2023 (8) TMI 1093 - HIMACHAL PRADESH HIGH COURT</title>
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    <description>A Tribunal cannot make a fresh reference on a question already settled by binding High Court and Supreme Court decisions. The classification of khair wood under the sales tax enactment had already been decided, so the reference questions were covered by existing precedent. On that basis, the High Court declined to answer the questions afresh and indicated that the Tribunal must reconsider the matter in accordance with the binding authorities and then pass an appropriate order.</description>
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      <description>A Tribunal cannot make a fresh reference on a question already settled by binding High Court and Supreme Court decisions. The classification of khair wood under the sales tax enactment had already been decided, so the reference questions were covered by existing precedent. On that basis, the High Court declined to answer the questions afresh and indicated that the Tribunal must reconsider the matter in accordance with the binding authorities and then pass an appropriate order.</description>
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