Final product classification controls tax treatment; contrary circular and notice could not override the Tribunal's binding finding.

A Commissioner cannot issue a circular or consequential notice taking a view contrary to a final appellate finding that a rubber roller is a rubber product. Where the Tribunal has finally determined the product classification and that determination has attained finality, subordinate authorities must follow it under judicial discipline and cannot seek a contrary modification of the recognition certificate under the Sales Tax Act. The common parlance test also supports classification of the product as a rubber product. The contrary circular and notice were therefore without jurisdiction and liable to be quashed.

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Issues: Whether the Commissioner of Sales Tax could, after the Tribunal had finally held that rubber roller is a rubber product, issue a circular and consequential notice directing the authorities not to treat rubber roller as a rubber product and seek modification of the recognition certificate under section 4-B of the Sales Tax Act.

Analysis: The dispute had already been adjudicated for the earlier assessment year, and the appellate authority and the Tribunal had recorded a finding that rubber roller is a rubber product. That finding had attained finality as it was not challenged further. The Commissioner, being a party to the earlier proceedings, could not take a contrary view on the same question and bind the subordinate authorities by a circular contrary to the final appellate determination. Judicial discipline required the assessing authority and the Commissioner to follow the appellate order, and the principle of common parlance also supported treatment of the product as a rubber product.

Conclusion: The circular and the consequential notice were without jurisdiction and were liable to be quashed.

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