https://www.taxtmi.com/caselaws?id=150293 Section 22 rectification was confined to mistakes apparent from the assessment record and could not be used to revisit a concluded assessment on a later legal view, so the tax enhancement lacked jurisdiction. Pipes used for water lines were not treated as "sanitary fittings" unless their use brought them within the restricted class of bathroom or lavatory fittings; absent a finding of such use, the higher tax rate could not be sustained. The controlling legal principles required adherence to the binding judicial view and excluded enhancement based on a mere change of opinion. en-us Mon, 15 May 1972 00:00:00 +0530 Sat, 11 May 2013 13:24:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150293 Section 22 rectification was confined to mistakes apparent from the assessment record and could not be used to revisit a concluded assessment on a later legal view, so the tax enhancement lacked jurisdiction. Pipes used for water lines were not treated as "sanitary fittings" unless their use brought them within the restricted class of bathroom or lavatory fittings; absent a finding of such use, the higher tax rate could not be sustained. The controlling legal principles required adherence to the binding judicial view and excluded enhancement based on a mere change of opinion. Case-Laws VAT and Sales Tax Mon, 15 May 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150293