No declaration can be made to AO if question of law pending in HC/SC isn't identical to that pending

CST & VAT : Tamil Nadu VAT - Where any question of law arising in case of assessee for an assessment year, which is pending before Assessing Authority is identical with question of law arising in his case for another assessment year, which is pending before High Court or Supreme Court, he may furnish declaration to Assessing Authority under section 23(1)