https://www.taxtmi.com/caselaws?id=152645 Section 52 of the Bombay Sales Tax Act, 1959 does not, by itself, bar rectification under section 62 where the assessment record reveals a patent mistake, because rectification operates independently of appellate or revisional remedies. A mistake apparent from the record may be legal or factual, but it must be clear on the existing assessment material and not depend on fresh evidence or extended argument. On the facts described, the assessment record did not contain evidence needed to classify the engines as agricultural machinery or to show sales to agriculturists, so no apparent mistake was established on that record. en-us Thu, 22 Nov 1979 00:00:00 +0530 Mon, 26 Dec 2016 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152645 Section 52 of the Bombay Sales Tax Act, 1959 does not, by itself, bar rectification under section 62 where the assessment record reveals a patent mistake, because rectification operates independently of appellate or revisional remedies. A mistake apparent from the record may be legal or factual, but it must be clear on the existing assessment material and not depend on fresh evidence or extended argument. On the facts described, the assessment record did not contain evidence needed to classify the engines as agricultural machinery or to show sales to agriculturists, so no apparent mistake was established on that record. Case-Laws VAT and Sales Tax Thu, 22 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152645