https://www.taxtmi.com/caselaws?id=151603 Rectification under section 55 of the Tamil Nadu General Sales Tax Act can extend beyond correcting the initial mistake where consequential issues affect the same turnover. The Tribunal was required to hear the assessee on whether canteen sales were exempt under the relevant Government Order, because a corrected order should not introduce a fresh error in the same assessment. By contrast, the deletion of scrap-sales turnover was upheld, as the earlier exclusion rested on a mistaken assumption about the legal position and the transactions were treated as incidental or ancillary to the business. The matter was remitted for fresh consideration only on the canteen-sales exemption claim. en-us Thu, 23 Jun 1977 00:00:00 +0530 Fri, 07 Jun 2013 17:53:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151603 Rectification under section 55 of the Tamil Nadu General Sales Tax Act can extend beyond correcting the initial mistake where consequential issues affect the same turnover. The Tribunal was required to hear the assessee on whether canteen sales were exempt under the relevant Government Order, because a corrected order should not introduce a fresh error in the same assessment. By contrast, the deletion of scrap-sales turnover was upheld, as the earlier exclusion rested on a mistaken assumption about the legal position and the transactions were treated as incidental or ancillary to the business. The matter was remitted for fresh consideration only on the canteen-sales exemption claim. Case-Laws VAT and Sales Tax Thu, 23 Jun 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151603