https://www.taxtmi.com/caselaws?id=152546 The appellate order superseded the original assessment, so the assessing authority could not reopen or revise the demand by disregarding that appellate decision. The validating amendment operated retrospectively, and the statutory explanation brought the matter within the scope of a mistake apparent from the record. Such error could be corrected only through the statutory rectification mechanism, not by an unauthorised attempt to revisit the appellate order. On that basis, no referable question of law arose and the request for a direction to state the case was rejected as not maintainable. en-us Fri, 10 Nov 1978 00:00:00 +0530 Sat, 06 Jul 2013 14:40:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152546 The appellate order superseded the original assessment, so the assessing authority could not reopen or revise the demand by disregarding that appellate decision. The validating amendment operated retrospectively, and the statutory explanation brought the matter within the scope of a mistake apparent from the record. Such error could be corrected only through the statutory rectification mechanism, not by an unauthorised attempt to revisit the appellate order. On that basis, no referable question of law arose and the request for a direction to state the case was rejected as not maintainable. Case-Laws VAT and Sales Tax Fri, 10 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152546