https://www.taxtmi.com/caselaws?id=152916 Rectification of an assessment was available where a later judicial declaration showed that the original assessment ignored an exemption that operated from the inception of the statutory notification, creating an error apparent in law. The rectification request was treated as maintainable despite referring to the wrong provision because its substance clearly sought correction of the assessment. As it was filed within the prescribed five-year period from the assessment order, the limitation objection failed and the assessment was liable to be rectified. en-us Wed, 14 Feb 1979 00:00:00 +0530 Fri, 12 Jul 2013 17:49:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152916 Rectification of an assessment was available where a later judicial declaration showed that the original assessment ignored an exemption that operated from the inception of the statutory notification, creating an error apparent in law. The rectification request was treated as maintainable despite referring to the wrong provision because its substance clearly sought correction of the assessment. As it was filed within the prescribed five-year period from the assessment order, the limitation objection failed and the assessment was liable to be rectified. Case-Laws VAT and Sales Tax Wed, 14 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152916