https://www.taxtmi.com/caselaws?id=154531 Revisional notices to reopen an assessment and withdraw a purchase-tax exemption on paddy were upheld as legally sustainable because later Supreme Court authority had clarified that paddy and rice are distinct commodities in ordinary commercial parlance and that dehusking or milling amounts to manufacture. That binding law provided a valid basis for revisional action even though an earlier High Court view had supported the exemption, and the authority was not required to wait for reversal of the prior view before acting. The challenge failed, and the notices were sustained against the assessee. en-us Mon, 03 Dec 1984 00:00:00 +0530 Fri, 23 Aug 2013 14:10:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154531 Revisional notices to reopen an assessment and withdraw a purchase-tax exemption on paddy were upheld as legally sustainable because later Supreme Court authority had clarified that paddy and rice are distinct commodities in ordinary commercial parlance and that dehusking or milling amounts to manufacture. That binding law provided a valid basis for revisional action even though an earlier High Court view had supported the exemption, and the authority was not required to wait for reversal of the prior view before acting. The challenge failed, and the notices were sustained against the assessee. Case-Laws VAT and Sales Tax Mon, 03 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154531