https://www.taxtmi.com/caselaws?id=160581 Cast iron spun pipes, after machining or other processing into finished products, were treated as distinct from rough cast iron castings and therefore not covered as declared goods under the relevant statutory entry. The revisional reassessment power under section 16(1)(b) of the Tamil Nadu General Sales Tax Act was stated to apply where turnover had been assessed at a lower rate than the rate at which it was assessable, subject to notice and the prescribed period. The contrary decision relied on was treated as inapplicable, and the revenue's classification and reassessment were sustained. en-us Fri, 30 Jun 2000 00:00:00 +0530 Fri, 20 Dec 2013 14:52:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160581 Cast iron spun pipes, after machining or other processing into finished products, were treated as distinct from rough cast iron castings and therefore not covered as declared goods under the relevant statutory entry. The revisional reassessment power under section 16(1)(b) of the Tamil Nadu General Sales Tax Act was stated to apply where turnover had been assessed at a lower rate than the rate at which it was assessable, subject to notice and the prescribed period. The contrary decision relied on was treated as inapplicable, and the revenue's classification and reassessment were sustained. Case-Laws VAT and Sales Tax Fri, 30 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160581