https://www.taxtmi.com/caselaws?id=163485 Rice bran used for oil extraction was treated as a raw material in manufacture because the process produced a commercially distinct new commodity, so entry tax under entry 16B applied and the assessee's challenge failed. Revisional power under section 15(3) could also be exercised where an assessment was erroneous and prejudicial to Revenue, even if the assessing officer had followed an earlier departmental view; the revisional order was therefore sustained. en-us Tue, 28 Sep 2004 00:00:00 +0530 Thu, 03 Apr 2014 13:06:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163485 Rice bran used for oil extraction was treated as a raw material in manufacture because the process produced a commercially distinct new commodity, so entry tax under entry 16B applied and the assessee's challenge failed. Revisional power under section 15(3) could also be exercised where an assessment was erroneous and prejudicial to Revenue, even if the assessing officer had followed an earlier departmental view; the revisional order was therefore sustained. Case-Laws VAT and Sales Tax Tue, 28 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163485