https://www.taxtmi.com/caselaws?id=796975 Hydraulic Oil falls within the entry covering petroleum products where specified products are followed by "and others" and certain products are expressly excluded. Used in hydraulic systems, it is characterised as a consumable rather than a manufacturing raw material and is consequently liable to entry tax under the relevant notification. The statutory conditions for reassessment of escaped or under-assessed turnover under Section 6(1) are treated as satisfied where the finding discloses no jurisdictional infirmity, patent illegality, or revisional error. The entry-tax levy and reassessment therefore remain sustainable. en-us Tue, 11 Aug 2026 00:00:00 +0530 Fri, 14 Aug 2026 07:18:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796975 Hydraulic Oil falls within the entry covering petroleum products where specified products are followed by "and others" and certain products are expressly excluded. Used in hydraulic systems, it is characterised as a consumable rather than a manufacturing raw material and is consequently liable to entry tax under the relevant notification. The statutory conditions for reassessment of escaped or under-assessed turnover under Section 6(1) are treated as satisfied where the finding discloses no jurisdictional infirmity, patent illegality, or revisional error. The entry-tax levy and reassessment therefore remain sustainable. Case-Laws VAT / Sales Tax Tue, 11 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796975