https://www.taxtmi.com/caselaws?id=163789 A selling dealer cannot unilaterally reclassify oxygen gas as raw material for concessional sales tax where the purchasing dealer's registration certificate, issued under the Bihar Finance Act, 1981, places the goods in the taxable category at 3%. The prescribed authority alone can alter the classification through the statutory procedure under rule 6 of the Bihar Sales Tax Rules, 1983, and the certificate remains binding until formally modified. Because no reclassification was sought or made, the dealer had to apply the rate shown in annexure B, and a 2% levy based on its own interpretation was not sustainable. en-us Fri, 02 Nov 2007 00:00:00 +0530 Sat, 20 Dec 2014 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163789 A selling dealer cannot unilaterally reclassify oxygen gas as raw material for concessional sales tax where the purchasing dealer's registration certificate, issued under the Bihar Finance Act, 1981, places the goods in the taxable category at 3%. The prescribed authority alone can alter the classification through the statutory procedure under rule 6 of the Bihar Sales Tax Rules, 1983, and the certificate remains binding until formally modified. Because no reclassification was sought or made, the dealer had to apply the rate shown in annexure B, and a 2% levy based on its own interpretation was not sustainable. Case-Laws VAT and Sales Tax Fri, 02 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163789