https://www.taxtmi.com/caselaws?id=161731 Silk sarees sold in the same condition as received from the manufacturer, without further processing, retain their character as silk fabrics for sales tax classification and do not become garments made of silk merely because they are wearable as sarees. The discussion also states that reassessment cannot rest on a mere change of opinion: in the absence of fresh material, fresh information, or concealment by the assessee, reopening lacks jurisdictional basis. On those facts, the classification was treated as falling under the silk fabrics entry, and the reopening and reassessment proceedings were described as invalid. en-us Tue, 17 Feb 2004 00:00:00 +0530 Wed, 05 Feb 2014 13:24:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161731 Silk sarees sold in the same condition as received from the manufacturer, without further processing, retain their character as silk fabrics for sales tax classification and do not become garments made of silk merely because they are wearable as sarees. The discussion also states that reassessment cannot rest on a mere change of opinion: in the absence of fresh material, fresh information, or concealment by the assessee, reopening lacks jurisdictional basis. On those facts, the classification was treated as falling under the silk fabrics entry, and the reopening and reassessment proceedings were described as invalid. Case-Laws VAT and Sales Tax Tue, 17 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161731