https://www.taxtmi.com/caselaws?id=150290 An obvious assessment mistake under section 43 of the Kerala General Sales Tax Act, 1963 could be rectified where rock phosphate was taxable only at 2 per cent under the First Schedule, and refusal to correct that error was not a fresh appealable assessment order. The proper remedy was revision, so the revisional authority erred in holding that no revision lay. As tax had been collected at 3 per cent on an item taxable at 2 per cent, the excess was collected without authority of law and had to be refunded. en-us Tue, 25 Jan 1972 00:00:00 +0530 Sat, 11 May 2013 12:28:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150290 An obvious assessment mistake under section 43 of the Kerala General Sales Tax Act, 1963 could be rectified where rock phosphate was taxable only at 2 per cent under the First Schedule, and refusal to correct that error was not a fresh appealable assessment order. The proper remedy was revision, so the revisional authority erred in holding that no revision lay. As tax had been collected at 3 per cent on an item taxable at 2 per cent, the excess was collected without authority of law and had to be refunded. Case-Laws VAT and Sales Tax Tue, 25 Jan 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150290