Decision of any High Court binding on all subordinate authorities and Tribunals through out India untill contrary view is taken by other HC

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In an old judgement but useful Judgment Bombay High Court in the case of CIT vs. Godavari Saraf held that until contrary decision is given by any other competent High Court, which is binding on a Tribunal in the relevant State, it has to proceed on the footing that the law declared by the High Court, though of another State, is the final law of the land. Which means that once a decision is given by any of the High Courts in the country and there is no contrary decision by any other High Court on the same issue then such decision of High Court will be binding on all the administrative authorities and Tribunals through out India.