https://www.taxtmi.com/caselaws?id=154496 A revisional order withdrawing concessional sales tax was held capable of rectification where it conflicted with later binding law and therefore involved an error apparent on the face of the record. The Court accepted that such an error may be one of law or fact, and that the rectification provision under section 25A could be invoked even without filing an appeal against the revisional order. It further noted that the purchaser's non-use of the goods for the declared purpose was governed by section 5(3B), not as a basis to deny rectification. The refusal to rectify was therefore set aside. en-us Tue, 25 Mar 1986 00:00:00 +0530 Thu, 22 Aug 2013 16:59:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154496 A revisional order withdrawing concessional sales tax was held capable of rectification where it conflicted with later binding law and therefore involved an error apparent on the face of the record. The Court accepted that such an error may be one of law or fact, and that the rectification provision under section 25A could be invoked even without filing an appeal against the revisional order. It further noted that the purchaser's non-use of the goods for the declared purpose was governed by section 5(3B), not as a basis to deny rectification. The refusal to rectify was therefore set aside. Case-Laws VAT and Sales Tax Tue, 25 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154496