https://www.taxtmi.com/caselaws?id=160595 Reassessment under the Goa Sales Tax Act can be initiated when dealer disclosures and an audit note supply relevant material suggesting escapement of turnover; an audit note may validly trigger enquiry even if it does not itself determine the legal consequence of the facts noted. The article also explains that meat subjected to cleaning, mincing, seasoning, filling, moulding, freezing, slicing and similar processing becomes commercially distinct goods under the statutory definition of manufacture, so such products do not retain the exemption available to meat in its natural form. On that basis, processed items like sausages, salami, frankfurters, ham and bacon were treated as taxable rather than exempt meat. en-us Wed, 04 Oct 2000 00:00:00 +0530 Fri, 20 Dec 2013 15:48:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160595 Reassessment under the Goa Sales Tax Act can be initiated when dealer disclosures and an audit note supply relevant material suggesting escapement of turnover; an audit note may validly trigger enquiry even if it does not itself determine the legal consequence of the facts noted. The article also explains that meat subjected to cleaning, mincing, seasoning, filling, moulding, freezing, slicing and similar processing becomes commercially distinct goods under the statutory definition of manufacture, so such products do not retain the exemption available to meat in its natural form. On that basis, processed items like sausages, salami, frankfurters, ham and bacon were treated as taxable rather than exempt meat. Case-Laws VAT and Sales Tax Wed, 04 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160595