https://www.taxtmi.com/caselaws?id=155814 Cotton sewing thread was treated as an unclassified item for the assessment year 1979-80 because a later notification excluded sewing, embroidery and knitting materials from the earlier classified category, leaving the commodity taxable at the residual rate. The revision court also declined to entertain the plea that the assessment reflected a change of opinion, because that factual contention had not been raised before the Tribunal and required investigation. The revisional challenge therefore failed, and the Tribunal's tax classification was sustained. en-us Wed, 21 Dec 1988 00:00:00 +0530 Sat, 07 Sep 2013 18:45:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155814 Cotton sewing thread was treated as an unclassified item for the assessment year 1979-80 because a later notification excluded sewing, embroidery and knitting materials from the earlier classified category, leaving the commodity taxable at the residual rate. The revision court also declined to entertain the plea that the assessment reflected a change of opinion, because that factual contention had not been raised before the Tribunal and required investigation. The revisional challenge therefore failed, and the Tribunal's tax classification was sustained. Case-Laws VAT and Sales Tax Wed, 21 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155814