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2009 (3) TMI 945 - PUNJAB AND HARYANA HIGH COURTWhether, in the facts and circumstances of the case, 'aluminium foil' is covered under the expression 'sheets' and whether the 'aluminium foil' purchased and used as a raw material by the respondent and the manufactured products, i.e., wrapping and packing material for medicines are two different commercial commodities in the common parlance and whether the wrapping and packing material for medicines sold by respondent No. 1 is covered by notification dated November 25, 1994? Held that:- The Assessing Authority consistently has taken the "aluminium foil" to mean "aluminium sheet". The aforesaid orders of the Assessing Authority have been accepted by the Revenue without being challenged either before the Appellate Authority or the Tribunal. Those orders have also attained finality. Therefore, it is not possible to permit re-opening of that issue. The aforesaid principles have been laid down by the Supreme Court in the case of Radhasoami Satsang v. Commissioner of Income-tax [1991 (11) TMI 2 - SUPREME Court]. The aforesaid judgment has also been affirmed in the case of Municipal Corporation of City of Thane v. Vidyut Mettalics Ltd. [2007 (9) TMI 399 - SUPREME COURT OF INDIA]. Therefore, the Tribunal has taken the correct view and the question of law referred to this court is liable to be answered against the Revenue and in favour of the Assessee dealer-respondent. For the reasons afore-mentioned, the question of law is answered against the Revenue and in favour of the dealer-respondent.
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