https://www.taxtmi.com/caselaws?id=161393 Raw hides and skins and dressed hides and skins are treated as different commercial commodities for sales tax purposes under the Central Sales Tax Act, 1956, because the statutory scheme recognises them as separate states of the same goods. Levy on dressed hides and skins is therefore not barred merely because purchase tax was earlier paid on raw hides and skins, and section 15 is not offended. A subordinate assessment based on a view contrary to binding precedent may also be revised as prejudicial to revenue under section 35 of the Kerala General Sales Tax Act, 1963. The revisional action is not invalidated by change of opinion when it corrects an error of law. en-us Mon, 28 Feb 2000 00:00:00 +0530 Thu, 16 Jan 2014 18:53:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161393 Raw hides and skins and dressed hides and skins are treated as different commercial commodities for sales tax purposes under the Central Sales Tax Act, 1956, because the statutory scheme recognises them as separate states of the same goods. Levy on dressed hides and skins is therefore not barred merely because purchase tax was earlier paid on raw hides and skins, and section 15 is not offended. A subordinate assessment based on a view contrary to binding precedent may also be revised as prejudicial to revenue under section 35 of the Kerala General Sales Tax Act, 1963. The revisional action is not invalidated by change of opinion when it corrects an error of law. Case-Laws VAT and Sales Tax Mon, 28 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161393