https://www.taxtmi.com/caselaws?id=327685 A concessional central sales tax notification must be strictly construed, so de-oiled cake could not be treated as oil cake where the notification expressly included only oil cake and treated the two commodities as distinct. The commentary also states that reassessment under the Karnataka Sales Tax Act could not be reopened merely because the authority later changed its view on the same material and C Forms already examined in the original assessment. On that basis, the original assessment benefit was to stand, while the commodity classification distinction was upheld. en-us Tue, 03 May 2016 00:00:00 +0530 Fri, 07 Dec 2018 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327685 A concessional central sales tax notification must be strictly construed, so de-oiled cake could not be treated as oil cake where the notification expressly included only oil cake and treated the two commodities as distinct. The commentary also states that reassessment under the Karnataka Sales Tax Act could not be reopened merely because the authority later changed its view on the same material and C Forms already examined in the original assessment. On that basis, the original assessment benefit was to stand, while the commodity classification distinction was upheld. Case-Laws VAT and Sales Tax Tue, 03 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327685