https://www.taxtmi.com/caselaws?id=163014 Reassessment under section 21 of the U.P. Sales Tax Act was held valid where material already on record showed a possible lower-rate taxation issue and the regular assessment order did not evidence any conscious decision on the applicable rate, so the proceedings were not a prohibited change of opinion. On classification, spent bleaching earth was held not to retain the character of a mineral after repeated use in oil refining, because it had lost its original absorptive property and become a materially altered commercial residue. It was therefore taxable as an unclassified commodity at the higher rate. en-us Mon, 03 Mar 2008 00:00:00 +0530 Thu, 11 Dec 2014 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163014 Reassessment under section 21 of the U.P. Sales Tax Act was held valid where material already on record showed a possible lower-rate taxation issue and the regular assessment order did not evidence any conscious decision on the applicable rate, so the proceedings were not a prohibited change of opinion. On classification, spent bleaching earth was held not to retain the character of a mineral after repeated use in oil refining, because it had lost its original absorptive property and become a materially altered commercial residue. It was therefore taxable as an unclassified commodity at the higher rate. Case-Laws VAT and Sales Tax Mon, 03 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163014