https://www.taxtmi.com/caselaws?id=154122 Rectification under section 55 is confined to errors apparent on the record and does not amount to a review power. A later Supreme Court declaration of law, even if retrospective in theory, does not by itself make an earlier appellate order manifestly erroneous for rectification purposes. Because the Tribunal could only assess the record as it stood when the appeals were decided, the subsequent change in legal interpretation could not justify reopening those orders. The rectification applications were therefore not maintainable, and the original appellate orders were restored. en-us Wed, 15 Dec 1982 00:00:00 +0530 Wed, 07 Aug 2013 18:19:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154122 Rectification under section 55 is confined to errors apparent on the record and does not amount to a review power. A later Supreme Court declaration of law, even if retrospective in theory, does not by itself make an earlier appellate order manifestly erroneous for rectification purposes. Because the Tribunal could only assess the record as it stood when the appeals were decided, the subsequent change in legal interpretation could not justify reopening those orders. The rectification applications were therefore not maintainable, and the original appellate orders were restored. Case-Laws VAT and Sales Tax Wed, 15 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154122