https://www.taxtmi.com/caselaws?id=128292 A retrospective increase in sales tax rate did not, by itself, authorise the assessing authority to reopen an assessment that had already attained finality through a Tribunal order. Rule 17(3) of the Madras General Sales Tax Rules, read with the scheme of rule 17 as a whole and the limits on departmental power, was confined to revision of the authority's own assessment order and did not extend to a final appellate order. Rule 18(1) on rectification also could not be used, because the Deputy Commercial Tax Officer had no power to rectify the Tribunal's decision. The revisional order was therefore without jurisdiction and could not stand. en-us Wed, 02 Nov 1960 00:00:00 +0530 Sat, 30 Mar 2013 18:32:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128292 A retrospective increase in sales tax rate did not, by itself, authorise the assessing authority to reopen an assessment that had already attained finality through a Tribunal order. Rule 17(3) of the Madras General Sales Tax Rules, read with the scheme of rule 17 as a whole and the limits on departmental power, was confined to revision of the authority's own assessment order and did not extend to a final appellate order. Rule 18(1) on rectification also could not be used, because the Deputy Commercial Tax Officer had no power to rectify the Tribunal's decision. The revisional order was therefore without jurisdiction and could not stand. Case-Laws VAT and Sales Tax Wed, 02 Nov 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128292