https://www.taxtmi.com/caselaws?id=158227 Processing raw cotton through cleaning, boiling, bleaching, drying, opening, carding, compressing, cutting and packing produces surgical cotton, a commercially distinct commodity with a different name, character and use. It is therefore manufacture, and the product does not remain cotton in its unmanufactured state or continue to fall within the declared goods entry for cotton under the sales tax laws. The commentary also distinguishes reassessment under section 11-A from revision under section 21(1) of the Punjab Act: the former is subject to limitation for fresh factual information, while the latter is a broader revisional power concerning legality or propriety. A later Tribunal decision does not constitute fresh information for section 11-A and does not bar revision under section 21(1). en-us Wed, 07 Feb 1996 00:00:00 +0530 Fri, 18 Oct 2013 14:21:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158227 Processing raw cotton through cleaning, boiling, bleaching, drying, opening, carding, compressing, cutting and packing produces surgical cotton, a commercially distinct commodity with a different name, character and use. It is therefore manufacture, and the product does not remain cotton in its unmanufactured state or continue to fall within the declared goods entry for cotton under the sales tax laws. The commentary also distinguishes reassessment under section 11-A from revision under section 21(1) of the Punjab Act: the former is subject to limitation for fresh factual information, while the latter is a broader revisional power concerning legality or propriety. A later Tribunal decision does not constitute fresh information for section 11-A and does not bar revision under section 21(1). Case-Laws VAT and Sales Tax Wed, 07 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158227