Open xls File-File is damaged or corrupt

Dear Friends 

I am trying to open the attached .xls file and getting the error message that file is corrupt or damaged.

This file is downloaded from vineretail software and opening it in notepad , it appears to be a xml file.

I tried to import it by using power query but I am not able to transform it in excel table.

Please guide me how to transform this type of files into Excel table.