https://www.taxtmi.com/caselaws?id=160595 Reassessment under the Goa Sales Tax Act may be initiated where subsequent dealer disclosures and an audit note provide relevant factual material indicating escaped turnover; an audit note may trigger enquiry even though it cannot determine the legal effect of the facts. Processed meat products such as sausages, salami, ham and bacon cease to qualify as exempt meat when cleaning, mincing, seasoning, filling, moulding, freezing or slicing produces commercially distinct goods. Applying the statutory definition of manufacture and common-parlance classification, such products are liable to sales tax, regardless of whether sold in sealed containers. 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 may be initiated where subsequent dealer disclosures and an audit note provide relevant factual material indicating escaped turnover; an audit note may trigger enquiry even though it cannot determine the legal effect of the facts. Processed meat products such as sausages, salami, ham and bacon cease to qualify as exempt meat when cleaning, mincing, seasoning, filling, moulding, freezing or slicing produces commercially distinct goods. Applying the statutory definition of manufacture and common-parlance classification, such products are liable to sales tax, regardless of whether sold in sealed containers. Case-Laws VAT and Sales Tax Wed, 04 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160595