https://www.taxtmi.com/caselaws?id=150437 Rule 83 review is confined to correcting arithmetical or clerical mistakes and other apparent errors; it cannot be used to reopen the merits or reargue questions of fact or law already decided. The Tribunal therefore lacked jurisdiction to allow review on that basis. The expression "escaped assessment" in section 12(8) is of wide scope and covers turnover not assessed at all, even where no prior notice or assessment under section 12(5) was initiated. On that construction, action under section 12(8) remained maintainable despite the absence of an earlier section 12(5) proceeding. en-us Thu, 08 Mar 1973 00:00:00 +0530 Thu, 16 May 2013 17:55:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150437 Rule 83 review is confined to correcting arithmetical or clerical mistakes and other apparent errors; it cannot be used to reopen the merits or reargue questions of fact or law already decided. The Tribunal therefore lacked jurisdiction to allow review on that basis. The expression "escaped assessment" in section 12(8) is of wide scope and covers turnover not assessed at all, even where no prior notice or assessment under section 12(5) was initiated. On that construction, action under section 12(8) remained maintainable despite the absence of an earlier section 12(5) proceeding. Case-Laws VAT and Sales Tax Thu, 08 Mar 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150437