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2010 (4) TMI 347 - SC - VAT and Sales TaxClassification- : (i) whether the aluminium ‘properzi’ redraw rods can be classified as metal under Entry 24 of the aforementioned Notification dated 30th September, 1983 and (ii) when admittedly, the foundation for reopening Dealer’s assessment in respect of assessment year 1988-89 was the assessment in the case of HINDALCO, in which case, after the remand by the High Court, assessment for that year has attained finality, can the Revenue be permitted to take a different view in the case of the Dealer from that taken in the case of HINDALCO in respect of the same assessment year? Held that- authorities cannot be permitted to take different stand in case of dealer in respect of similar item for same assessment year.
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