Retrospective judicial interpretation allows rectification only for record-based errors, not for failure to prove concessional tax entitlement.

A later judicial interpretation operates retrospectively, so an assessment may be rectified only where the record shows a clear inconsistency with the law as declared. Rectification is not available, however, when the alleged mistake depends on facts the assessee had to place before the assessing authority but failed to establish at the original assessment stage. On these facts, the error lay in the assessee's omission to prove entitlement to the concessional rate under the relevant tariff entry, not in the scope of the statutory provision itself. Rectification under the provision was therefore unavailable, and the challenge to refusal of rectification failed.

---

---

Issues: Whether an assessment could be rectified under section 55(1) of the Madras General Sales Tax Act, 1959, on the strength of a later judicial interpretation where the assessee had not placed the necessary facts before the assessing authority to claim the concessional rate.

Analysis: A judicial construction of a statutory provision operates from the inception of the provision, and an error apparent from the record may arise where the assessment order is plainly inconsistent with that declared ambit. But rectification is not available where the alleged mistake depends on facts which the assessee was required to place before the assessing authority and failed to do so. In such a situation, the error lies in the assessee's omission to establish entitlement to the concessional rate under entry 7(b), rather than in the scope of the law under entries 7(a) and 7(b) itself.

Conclusion: Rectification under section 55(1) was not available on these facts, and the challenge to the refusal of rectification failed.

Final Conclusion: The assessment could not be reopened by rectification merely because of a later declaration of law where the assessee had omitted to furnish the facts needed to claim the concessional tax treatment.

Ratio Decidendi: A later judicial interpretation has retrospective effect, but rectification is permissible only for an error apparent from the record and not for an assessee's failure to establish, on the original assessment material, entitlement to a concessional rate of tax.

---