https://www.taxtmi.com/caselaws?id=161899 Stainless steel wire resistance was held not to fall within the declared goods entry under the Central Sales Tax Act because classification depended on its commercial identity in trade, not its scientific composition, and it was treated as distinct from stainless steel wire. Reassessment under the West Bengal Sales Tax Act was also held to be validly reopened where the dealer had claimed a lower tax rate, and the use of one order for two periods was treated as a technical defect that did not vitiate the proceedings. The assessment action of the revenue authorities was sustained. en-us Fri, 22 Aug 2003 00:00:00 +0530 Mon, 10 Feb 2014 17:22:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161899 Stainless steel wire resistance was held not to fall within the declared goods entry under the Central Sales Tax Act because classification depended on its commercial identity in trade, not its scientific composition, and it was treated as distinct from stainless steel wire. Reassessment under the West Bengal Sales Tax Act was also held to be validly reopened where the dealer had claimed a lower tax rate, and the use of one order for two periods was treated as a technical defect that did not vitiate the proceedings. The assessment action of the revenue authorities was sustained. Case-Laws VAT and Sales Tax Fri, 22 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161899