https://www.taxtmi.com/caselaws?id=248890 Cotton coated fabrics impregnated, coated or laminated with PVC were held commercially distinct from PVC fabrics because they were manufactured on a cotton base and fell within the broader description of cotton fabrics of all varieties. The exemption could not be denied merely by equating such goods with PVC fabrics, especially where the relied-upon precedent concerned a different product. Re-assessment under Section 21(2) also required a bona fide, rational reason to believe that turnover had escaped assessment; a tentative doubt or inapplicable earlier decision was insufficient. On that basis, the re-assessment permission and consequential notice were quashed. en-us Fri, 25 Apr 2014 00:00:00 +0530 Fri, 24 Jul 2015 14:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248890 Cotton coated fabrics impregnated, coated or laminated with PVC were held commercially distinct from PVC fabrics because they were manufactured on a cotton base and fell within the broader description of cotton fabrics of all varieties. The exemption could not be denied merely by equating such goods with PVC fabrics, especially where the relied-upon precedent concerned a different product. Re-assessment under Section 21(2) also required a bona fide, rational reason to believe that turnover had escaped assessment; a tentative doubt or inapplicable earlier decision was insufficient. On that basis, the re-assessment permission and consequential notice were quashed. Case-Laws VAT and Sales Tax Fri, 25 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248890