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2010 (6) TMI 720 - HC - VAT and Sales TaxWhether sheets, plates, semis, i.e., billets, etc., but not finished goods made from them were covered by the said expression of entry 45(b)? Held that:- Having regard to the successive notifications prescribing the situs of aluminium plain sheets and in absence of any overwhelming evidence that the same on the basis of the inputs available can be decisively held to be a finished product emanating from the primary metal aluminium, this court is of the view that for the intervening period February 1, 2000 to February 18, 2002 it ought to be regarded as included in entry 45(b) of Schedule II and taxable at four per cent. The finding of the learned revisional authority to the contrary is unsustainable in law and on facts and is thus adjudged as such. In the face of the determination that aluminium plain sheets during the period in question were installed in entry 45(b) of Schedule II of the Act and encompassed in "aluminium", the intervention of the revisional authority, when judged by the parameters judicially recognised as peremptory pre-requisites therefor cannot be upheld. The authorities cited are so obviously consistent on the view as noticed hereinabove that no dilation based on individual facts is warranted.In the result the petition is allowed. The impugned notice dated November 7, 2002 and the order dated October 23, 2003/October 31, 2003 of the Deputy Commissioner of Taxes, Guwahati, Zone B, are quashed
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