https://www.taxtmi.com/caselaws?id=158811 Heating, annealing, picking and drawing wire rods into wires of different diameters was treated as not creating a distinct commercial commodity, because wire rods and wires remained within the same sales tax category and the goods had already suffered tax; on that footing, the process was not treated as manufacture of a different commercial product. Reassessment under section 19(1) could not be sustained merely on the basis of an audit report, because reopening required material showing under-assessment, escaped assessment or assessment at a lower rate. A different classification view alone was insufficient to confer jurisdiction for reassessment. en-us Fri, 26 Jul 1996 00:00:00 +0530 Thu, 07 Nov 2013 16:15:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158811 Heating, annealing, picking and drawing wire rods into wires of different diameters was treated as not creating a distinct commercial commodity, because wire rods and wires remained within the same sales tax category and the goods had already suffered tax; on that footing, the process was not treated as manufacture of a different commercial product. Reassessment under section 19(1) could not be sustained merely on the basis of an audit report, because reopening required material showing under-assessment, escaped assessment or assessment at a lower rate. A different classification view alone was insufficient to confer jurisdiction for reassessment. Case-Laws VAT and Sales Tax Fri, 26 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158811