https://www.taxtmi.com/caselaws?id=150831 Retrospective amendment to the sales tax law and insertion of section 6(1A) permitted rectification where an assessment may suffer from a mistake apparent from the record, and the assessing authority could call for an opportunity to show that no tax had been collected. A bill showing an inclusive price was not conclusive by itself; the real question was whether any sales tax burden had been intended to be passed on to the buyer. That issue had to be decided on all relevant material, including comparable prices and purchaser correspondence, so a fresh enquiry was necessary before deciding whether the exemption condition was met. en-us Tue, 20 Aug 1974 00:00:00 +0530 Thu, 23 May 2013 12:28:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150831 Retrospective amendment to the sales tax law and insertion of section 6(1A) permitted rectification where an assessment may suffer from a mistake apparent from the record, and the assessing authority could call for an opportunity to show that no tax had been collected. A bill showing an inclusive price was not conclusive by itself; the real question was whether any sales tax burden had been intended to be passed on to the buyer. That issue had to be decided on all relevant material, including comparable prices and purchaser correspondence, so a fresh enquiry was necessary before deciding whether the exemption condition was met. Case-Laws VAT and Sales Tax Tue, 20 Aug 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150831