Mumbai, November 2: Markets are peaking at an all time high riding on the hopes of a more favourable taxation policy from the finance ministry. On Friday, the 30 share Sensex closed 36 points or 0.09 per cent higher at 40,165.03 comparing the previous day’s close. Nifty ended the trading day in the green with the index closing over 13 points or 0.11 per cent higher at 11,890.60.