https://www.taxtmi.com/caselaws?id=158345 The registration certificate described the disputed item as "scraps of batteries for reclamation of lead," and that entry bound the department for concessional tax purposes unless the certificate was cancelled or modified. Once the material stood included as raw material in the certificate, no further enquiry on that issue was warranted, and a contrary earlier administrative view could not displace the later Division Bench position. A reopening notice founded on the contrary view was therefore unsustainable and was quashed, with the writ petition succeeding and the reassessment notice set aside. en-us Thu, 02 Sep 1993 00:00:00 +0530 Mon, 21 Oct 2013 16:34:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158345 The registration certificate described the disputed item as "scraps of batteries for reclamation of lead," and that entry bound the department for concessional tax purposes unless the certificate was cancelled or modified. Once the material stood included as raw material in the certificate, no further enquiry on that issue was warranted, and a contrary earlier administrative view could not displace the later Division Bench position. A reopening notice founded on the contrary view was therefore unsustainable and was quashed, with the writ petition succeeding and the reassessment notice set aside. Case-Laws VAT and Sales Tax Thu, 02 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158345