https://www.taxtmi.com/caselaws?id=153188 Locally purchased turmeric and black and white pepper, when only powdered, retained their commercial identity and did not become a new notified commodity under the West Bengal Sales Tax Act, 1954. On the facts stated, the dealer was neither an importer nor a processor bringing a new taxable product into existence, so a further levy on the ground of manufacture or processing was unsustainable. A belated reassessment notice was also invalid because it lacked adequate fresh material, did not satisfy section 9(3), and could not be rescued by borrowing a longer period from the Limitation Act. The later 48-month limit under section 9(3A) reinforced the statutory bar. en-us Tue, 05 Aug 1980 00:00:00 +0530 Fri, 19 Jul 2013 12:07:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153188 Locally purchased turmeric and black and white pepper, when only powdered, retained their commercial identity and did not become a new notified commodity under the West Bengal Sales Tax Act, 1954. On the facts stated, the dealer was neither an importer nor a processor bringing a new taxable product into existence, so a further levy on the ground of manufacture or processing was unsustainable. A belated reassessment notice was also invalid because it lacked adequate fresh material, did not satisfy section 9(3), and could not be rescued by borrowing a longer period from the Limitation Act. The later 48-month limit under section 9(3A) reinforced the statutory bar. Case-Laws VAT and Sales Tax Tue, 05 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153188