https://www.taxtmi.com/caselaws?id=291939 Harpic and Mortein Coil were treated as disinfectants/insecticides/pesticides based on their composition, laboratory reports, statutory treatment under drugs and cosmetics law, HSN guidance, and consistent precedent, so they fell under Entry 20 of Schedule II, Part A of the UPVAT Act rather than the residuary Schedule V. Reassessment under section 29(7) was found to rest only on a change of opinion because the original assessment had already considered the relevant material and no fresh tangible material was shown to support a reason to believe that turnover had escaped assessment. The reassessment proceedings were therefore held invalid and the reopening order was quashed. en-us Thu, 28 Feb 2019 00:00:00 +0530 Mon, 30 Nov 2020 19:11:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291939 Harpic and Mortein Coil were treated as disinfectants/insecticides/pesticides based on their composition, laboratory reports, statutory treatment under drugs and cosmetics law, HSN guidance, and consistent precedent, so they fell under Entry 20 of Schedule II, Part A of the UPVAT Act rather than the residuary Schedule V. Reassessment under section 29(7) was found to rest only on a change of opinion because the original assessment had already considered the relevant material and no fresh tangible material was shown to support a reason to believe that turnover had escaped assessment. The reassessment proceedings were therefore held invalid and the reopening order was quashed. Case-Laws VAT and Sales Tax Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291939