The question is whether the judgment of the High Court dated July 24, 1961 answering question No. 1 of the afore said reference by stating that the sales tax had to be charged from the dealer for the assessment year 1948 49 at the rate applicable to the various commodities on April 1, 1948, and for the assessment year 1949 50 at the rate applicable on April 1, 1949, was binding on the Additional Judge (Revisions) in spite of the amendment made by the Amending Act by insertion of section 31 in the Act ? The High Court has taken 'the view in its impugned judgment dated February 11, 1970 that the Revising Authority was not free to take a different view from the one expressed by it (High Court) on "any ground whatsoever", including the ground of any subsequent amendment in the law, and that it was bound to decide the case in conformity with the judgment of the High Court.