https://www.taxtmi.com/caselaws?id=151256 Manure mixtures made by combining chemical fertilisers with organic manures were treated as commercially distinct commodities from the purchased ingredients, so a claim of second sale failed and the sales were taxable as first sales under the relevant schedule item. On reassessment, section 16 of the Madras General Sales Tax Act, 1959 was read to include escaped turnover even where the earlier assessment had wrongly exempted the turnover as second sales, because the phrase "for any reason" was broad enough to cover mistaken exclusion. The reassessment was therefore valid, and the turnover remained taxable. en-us Thu, 18 Mar 1976 00:00:00 +0530 Mon, 03 Jun 2013 11:11:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151256 Manure mixtures made by combining chemical fertilisers with organic manures were treated as commercially distinct commodities from the purchased ingredients, so a claim of second sale failed and the sales were taxable as first sales under the relevant schedule item. On reassessment, section 16 of the Madras General Sales Tax Act, 1959 was read to include escaped turnover even where the earlier assessment had wrongly exempted the turnover as second sales, because the phrase "for any reason" was broad enough to cover mistaken exclusion. The reassessment was therefore valid, and the turnover remained taxable. Case-Laws VAT and Sales Tax Thu, 18 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151256