https://www.taxtmi.com/caselaws?id=164130 Aluminium foil was treated as falling within "sheets" in the relevant notification because, in common parlance and dictionary meaning, foil is a very thin sheet of aluminium, and printing or lacquering did not change its essential character. The revisional authority could not disturb the Assessing Authority's consistent classification of aluminium foil as aluminium sheet, particularly where those assessments had attained finality and only an alternative view was possible. The question of law was answered against the Revenue and in favour of the assessee, and revisional interference was held unwarranted. en-us Wed, 25 Mar 2009 00:00:00 +0530 Thu, 13 Nov 2014 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164130 Aluminium foil was treated as falling within "sheets" in the relevant notification because, in common parlance and dictionary meaning, foil is a very thin sheet of aluminium, and printing or lacquering did not change its essential character. The revisional authority could not disturb the Assessing Authority's consistent classification of aluminium foil as aluminium sheet, particularly where those assessments had attained finality and only an alternative view was possible. The question of law was answered against the Revenue and in favour of the assessee, and revisional interference was held unwarranted. Case-Laws VAT and Sales Tax Wed, 25 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164130