https://www.taxtmi.com/caselaws?id=150121 Section 55 of the Madras General Sales Tax Act, 1959, was treated as conferring independent rectification power on the assessing, appellate and revisional authorities while the relevant order remained operative. A rectification made before disposal of the appeal against the original assessment was not displaced by the later appellate order, because the appellate disposal did not subsume the earlier rectification in a way that would invalidate it. Where the rectification order was separately challenged and attained finality, the doctrine of merger did not bar recovery under that final order, and the writ challenge to the demand notice failed. en-us Mon, 02 Aug 1971 00:00:00 +0530 Thu, 09 May 2013 11:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150121 Section 55 of the Madras General Sales Tax Act, 1959, was treated as conferring independent rectification power on the assessing, appellate and revisional authorities while the relevant order remained operative. A rectification made before disposal of the appeal against the original assessment was not displaced by the later appellate order, because the appellate disposal did not subsume the earlier rectification in a way that would invalidate it. Where the rectification order was separately challenged and attained finality, the doctrine of merger did not bar recovery under that final order, and the writ challenge to the demand notice failed. Case-Laws VAT and Sales Tax Mon, 02 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150121