https://www.taxtmi.com/caselaws?id=104379 Rectification is confined to patent errors apparent on the record and cannot be used to revisit a debatable legal issue or substitute a fresh view on merits; the Tribunal's rectification order was therefore invalid. Purchase tax exemption on wheat remained subject to the special condition in the earlier section 4-B notification that the wheat be purchased from the Food Corporation of India. A later section 4-A notification dealing with sales turnover exemption for a new unit did not amend or override that specific condition. Because the wheat was bought from the open market, the exemption was unavailable and the relief claim failed. en-us Tue, 25 Nov 1997 00:00:00 +0530 Tue, 03 Sep 2013 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104379 Rectification is confined to patent errors apparent on the record and cannot be used to revisit a debatable legal issue or substitute a fresh view on merits; the Tribunal's rectification order was therefore invalid. Purchase tax exemption on wheat remained subject to the special condition in the earlier section 4-B notification that the wheat be purchased from the Food Corporation of India. A later section 4-A notification dealing with sales turnover exemption for a new unit did not amend or override that specific condition. Because the wheat was bought from the open market, the exemption was unavailable and the relief claim failed. Case-Laws VAT and Sales Tax Tue, 25 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104379