A matter can't be decided by relying on earlier decision of Tribunal which is challenged in High Cou

CST & VAT: Gujarat VAT - Where Tribunal had remanded matter to First Appellate Authority with direction to decide appeal of assessee following its decision rendered in case of ONGC Ltd., since appeal against decision in case of ONGC Ltd. was pending before High Court, Tribunal could not have insisted for disposing of appeal following its decision