https://www.taxtmi.com/caselaws?id=154768 The expression "that is to say" in a packing material notification was treated as exhaustive, so the concessional entry could not be expanded beyond the listed goods. Waterproof paper was covered as bituminised packing material, butter paper was not covered, and PVC bags and poly propylene bags qualified only from 5 March 1979 when the entry was substituted to include plastic packing materials. The Rajasthan HC also noted that reassessment under section 12 could be initiated where tax had been assessed at too low a rate, and that the availability of an alternative remedy did not by itself bar reopening. Interest under section 11B was upheld as part of the tax recovery mechanism. en-us Mon, 06 Apr 1987 00:00:00 +0530 Tue, 27 Aug 2013 12:52:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154768 The expression "that is to say" in a packing material notification was treated as exhaustive, so the concessional entry could not be expanded beyond the listed goods. Waterproof paper was covered as bituminised packing material, butter paper was not covered, and PVC bags and poly propylene bags qualified only from 5 March 1979 when the entry was substituted to include plastic packing materials. The Rajasthan HC also noted that reassessment under section 12 could be initiated where tax had been assessed at too low a rate, and that the availability of an alternative remedy did not by itself bar reopening. Interest under section 11B was upheld as part of the tax recovery mechanism. Case-Laws VAT and Sales Tax Mon, 06 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154768