https://www.taxtmi.com/caselaws?id=149764 Where an exemption had been granted in appellate proceedings, the assessing authority lacked jurisdiction to rectify the assessment under rule 38 so as to bring the turnover back to tax after the Central Sales Tax (Amendment) Act, 1969. The power to correct or reverse that appellate exemption lay with the appellate authority, not the assessing authority. The impugned rectification notices were therefore unsustainable and were quashed, with liberty to the appellate authority to take appropriate action if warranted. en-us Mon, 25 May 1970 00:00:00 +0530 Fri, 03 May 2013 12:31:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149764 Where an exemption had been granted in appellate proceedings, the assessing authority lacked jurisdiction to rectify the assessment under rule 38 so as to bring the turnover back to tax after the Central Sales Tax (Amendment) Act, 1969. The power to correct or reverse that appellate exemption lay with the appellate authority, not the assessing authority. The impugned rectification notices were therefore unsustainable and were quashed, with liberty to the appellate authority to take appropriate action if warranted. Case-Laws VAT and Sales Tax Mon, 25 May 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149764