https://www.taxtmi.com/caselaws?id=159385 The court ruled in favor of the petitioners, quashing the notice under section 21 of the Central Sales Tax Act. It held that raw and dressed skins are to be treated as one commercial item for taxation purposes, aligning with legal interpretations by higher courts. The reopening of assessment proceedings based on a mere change of opinion without new material was deemed impermissible. The judgment reaffirmed that raw skins sold for export, even if dressed before export, should be considered a single commercial item exempt from Central sales tax, in accordance with relevant legal provisions and court precedents. en-us Wed, 23 Jul 1997 00:00:00 +0530 Fri, 22 Nov 2013 18:18:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159385 The court ruled in favor of the petitioners, quashing the notice under section 21 of the Central Sales Tax Act. It held that raw and dressed skins are to be treated as one commercial item for taxation purposes, aligning with legal interpretations by higher courts. The reopening of assessment proceedings based on a mere change of opinion without new material was deemed impermissible. The judgment reaffirmed that raw skins sold for export, even if dressed before export, should be considered a single commercial item exempt from Central sales tax, in accordance with relevant legal provisions and court precedents. Case-Laws VAT and Sales Tax Wed, 23 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159385