https://www.taxtmi.com/caselaws?id=150212 Rectification under section 55 of the Madras General Sales Tax Act, 1959 and rule 5(9) of the Central Sales Tax Rules is confined to errors apparent on the face of the assessment record. It cannot be used to reopen completed assessments on a new plea that the assessee was not a dealer where that objection was not raised during the original assessment proceedings or pursued in appeal. A later decision suggesting a possible ground of challenge does not keep final assessments open indefinitely. The rectification applications were therefore held not maintainable, and refusal to entertain them was upheld. en-us Thu, 16 Sep 1971 00:00:00 +0530 Fri, 10 May 2013 12:47:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150212 Rectification under section 55 of the Madras General Sales Tax Act, 1959 and rule 5(9) of the Central Sales Tax Rules is confined to errors apparent on the face of the assessment record. It cannot be used to reopen completed assessments on a new plea that the assessee was not a dealer where that objection was not raised during the original assessment proceedings or pursued in appeal. A later decision suggesting a possible ground of challenge does not keep final assessments open indefinitely. The rectification applications were therefore held not maintainable, and refusal to entertain them was upheld. Case-Laws VAT and Sales Tax Thu, 16 Sep 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150212