https://www.taxtmi.com/caselaws?id=150124 Rectification under section 55(1) of the Tamil Nadu General Sales Tax Act, 1959 is confined to errors apparent on the face of the record and cannot be used to raise a new contention that was neither argued nor considered in the original proceedings. The Madras HC noted that no patent mistake existed where the tribunal had not been asked to examine whether any turnover represented sales in the course of import, and a later Supreme Court decision could not retrospectively create an apparent error. The refusal to rectify was therefore sustained, leaving the Revenue's position undisturbed. en-us Wed, 04 Aug 1971 00:00:00 +0530 Thu, 09 May 2013 11:37:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150124 Rectification under section 55(1) of the Tamil Nadu General Sales Tax Act, 1959 is confined to errors apparent on the face of the record and cannot be used to raise a new contention that was neither argued nor considered in the original proceedings. The Madras HC noted that no patent mistake existed where the tribunal had not been asked to examine whether any turnover represented sales in the course of import, and a later Supreme Court decision could not retrospectively create an apparent error. The refusal to rectify was therefore sustained, leaving the Revenue's position undisturbed. Case-Laws VAT and Sales Tax Wed, 04 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150124