https://www.taxtmi.com/caselaws?id=158214 Bamboo, after being cut and split, was treated as a different commercial commodity liable to sales tax, and that taxability finding had already attained finality because the assessee did not challenge it. A later remand confined to penalty did not reopen the concluded taxability issue, and a subsequent contrary view in another matter could not displace the earlier final finding between the parties. The principle applied is that an unchallenged finding that has become final cannot be reopened in later proceedings on the same matter. en-us Tue, 07 Mar 1995 00:00:00 +0530 Fri, 18 Oct 2013 12:32:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158214 Bamboo, after being cut and split, was treated as a different commercial commodity liable to sales tax, and that taxability finding had already attained finality because the assessee did not challenge it. A later remand confined to penalty did not reopen the concluded taxability issue, and a subsequent contrary view in another matter could not displace the earlier final finding between the parties. The principle applied is that an unchallenged finding that has become final cannot be reopened in later proceedings on the same matter. Case-Laws VAT and Sales Tax Tue, 07 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158214