https://www.taxtmi.com/caselaws?id=155418 Goods made of jute, including coir matting and related items, were treated as a factual classification issue, and the Tribunal's finding that they fell within jute goods was left undisturbed because no adequate factual basis was shown to reclassify them as unclassified goods. Reassessment under section 21 was held unsustainable where the original assessment had already examined the goods and applied its mind, since proceedings could not be initiated on a mere change of opinion. The revision was found to have no merit and the Tribunal's order in favour of the assessee was upheld. en-us Wed, 11 Mar 1987 00:00:00 +0530 Wed, 04 Sep 2013 12:31:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155418 Goods made of jute, including coir matting and related items, were treated as a factual classification issue, and the Tribunal's finding that they fell within jute goods was left undisturbed because no adequate factual basis was shown to reclassify them as unclassified goods. Reassessment under section 21 was held unsustainable where the original assessment had already examined the goods and applied its mind, since proceedings could not be initiated on a mere change of opinion. The revision was found to have no merit and the Tribunal's order in favour of the assessee was upheld. Case-Laws VAT and Sales Tax Wed, 11 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155418