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The petitioner contested the matter through the remedies provided under the Act and the Tribunal, by its order dated 11.06.2010, after recording a finding of fact, came to the conclusion that the petitioner was not liable for payment of tax on the material used in the execution of works contract, against which the Revenue preferred a Trade Tax Revision, which was dismissed by this Court on 20.09.2012 reported in 2012 VSTI (15) B-923. It has been accepted, at the Bar, that against the order dated 20.09.2012 passed by this Court in CCT Vs. S/s Assotech Ralty Pvt. Ltd 2012 VSTI (15) B-923, no appeal has been preferred before the Apex Court. The Department has accepted the order passed by this Court. Once an order, which has been passed and has been confirmed by this Court under the provision of the Act, the case in hand, then in absence of any new material being brought on record, the completed assessment should not have been reopened.