https://www.taxtmi.com/caselaws?id=149972 Rule 38 of the Mysore Sales Tax Rules, 1957 applies only to rectification of an existing assessment order. Where no assessment order had been made, a notice issued under that rule demanding tax on the footing that coriander was not exempt could not be sustained, because there was no order capable of rectification. The notice was therefore without jurisdiction and was rightly quashed. en-us Mon, 13 Jul 1970 00:00:00 +0530 Tue, 07 May 2013 13:02:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149972 Rule 38 of the Mysore Sales Tax Rules, 1957 applies only to rectification of an existing assessment order. Where no assessment order had been made, a notice issued under that rule demanding tax on the footing that coriander was not exempt could not be sustained, because there was no order capable of rectification. The notice was therefore without jurisdiction and was rightly quashed. Case-Laws VAT and Sales Tax Mon, 13 Jul 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149972