Rectification for exempt sales tax assessment upheld where later judicial declaration showed an error apparent in law.

Rectification of an assessment was available where a later judicial declaration showed that the original assessment ignored an exemption that operated from the inception of the statutory notification, creating an error apparent in law. The rectification request was treated as maintainable despite referring to the wrong provision because its substance clearly sought correction of the assessment. As it was filed within the prescribed five-year period from the assessment order, the limitation objection failed and the assessment was liable to be rectified.

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Issues: Whether the petitioner was entitled to rectification of the assessment under the applicable sales tax provisions and whether the rectification request was barred by time.

Analysis: The assessment year in question fell within the period when the exemption notification issued under section 8(5) of the Central Sales Tax Act, 1956 was operative. The later judicial declaration that jaggery was exempt under that notification was held to operate from the inception of the provision, so the assessment had suffered from an error apparent in ignoring the exemption. The rectification application, though referring to section 55 of the Tamil Nadu General Sales Tax Act, 1959, was treated as one seeking rectification and was maintainable under rule 5(9) of the Central Sales Tax (Tamil Nadu) Rules, 1957. Since it was filed within five years from the assessment order, it was not time-barred.

Conclusion: The petitioner was entitled to have the assessment rectified, and the objection based on limitation failed.

Ratio Decidendi: A rectification petition may be entertained where a later judicial declaration shows that the assessment proceeded on an error of law, and such declaration operates from the inception of the statutory provision; if filed within the prescribed period, the omission to cite the precise rectification rule is not fatal where the substance of the request is clear.

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