Held: The nature of jurisdiction exercised by this Court is predicated on two specialist authorities/tribunals having applied their mind to it – It would be difficult to have a re-appreciation of evidence and facts, especially when admittedly the TDSAT has not opined on it – Not appropriate to venture into this aspect – However, the letter being in the nature of an internal communication privy to the non-applicants, should have been placed before the concerned authorities – It would be difficult to say at this stage whether it has any impact or not, until the opinion of the TDSAT is available – Effect of this document to be examined by the TDSAT – TDSAT may for the limited issue qua computation of HRAB examine the effect of the letter dtd. 24.05.2011, and take its own independent view on the impact of the same in computing HRAB and whether ‘single till’ mechanism should be the basis of the computation. [Paras 14, 15]
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