https://www.taxtmi.com/caselaws?id=150087 Rule 38 rectification was confined to mistakes apparent from the record, and a debatable issue or one needing fresh factual enquiry could not be reopened. After the retrospective insertion of section 6(1A) in the Central Sales Tax regime, section 10 of the Amendment Act still exempted certain inter-State sales during the specified period where no tax had been collected. Because entitlement to that exemption depended on an unexamined factual question about tax collection, it could not be determined in rectification proceedings. The retrospective deeming provision did not, by itself, make the original assessment a record-based mistake once the exemption scheme was also part of the statute. en-us Tue, 12 Oct 1971 00:00:00 +0530 Wed, 08 May 2013 15:54:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150087 Rule 38 rectification was confined to mistakes apparent from the record, and a debatable issue or one needing fresh factual enquiry could not be reopened. After the retrospective insertion of section 6(1A) in the Central Sales Tax regime, section 10 of the Amendment Act still exempted certain inter-State sales during the specified period where no tax had been collected. Because entitlement to that exemption depended on an unexamined factual question about tax collection, it could not be determined in rectification proceedings. The retrospective deeming provision did not, by itself, make the original assessment a record-based mistake once the exemption scheme was also part of the statute. Case-Laws VAT and Sales Tax Tue, 12 Oct 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150087