https://www.taxtmi.com/caselaws?id=150544 A rectification application should not be refused merely because exemption for freight charges charged independently in invoices was not claimed at the original assessment stage. Where such freight is shown to be outside the assessable turnover under rule 6(c) of the Tamil Nadu General Sales Tax Rules, the taxing authority must examine the request on its merits and cannot let an assessment stand if it includes turnover not liable to tax. The authority is required to adopt a justice-oriented approach and allow the assessee to adduce acceptable evidence in support of the claimed exemption. en-us Thu, 06 Jul 1972 00:00:00 +0530 Sat, 18 May 2013 14:34:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150544 A rectification application should not be refused merely because exemption for freight charges charged independently in invoices was not claimed at the original assessment stage. Where such freight is shown to be outside the assessable turnover under rule 6(c) of the Tamil Nadu General Sales Tax Rules, the taxing authority must examine the request on its merits and cannot let an assessment stand if it includes turnover not liable to tax. The authority is required to adopt a justice-oriented approach and allow the assessee to adduce acceptable evidence in support of the claimed exemption. Case-Laws VAT and Sales Tax Thu, 06 Jul 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150544