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2013 (3) TMI 571 - HC - VAT and Sales TaxReassessment - Held that:- There is no dispute that the appellate authority in Appeal No. 737 of 2006 by order dated November 30, 2006 has held that the parts manufactured and sold by the petitioner were components of electronic goods, and accordingly assessed the parts in the head of "electronic goods". This order between the parties has become final. Since the issue of fact between the parties has been finally decided by the appellate authority, as such, the order was binding upon the assessing authority and it was not proper for him to reopen the assessment proceeding taking a contrary view. In the circumstances of the case, the impugned order dated March 9, 2007 passed by respondent No. 2 and notice dated March 14, 2007 issued by respondent No. 3 are illegal and are liable to be quashed.
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