https://www.taxtmi.com/caselaws?id=154745 Rectification under section 55 of the Tamil Nadu General Sales Tax Act, 1959 is limited to correcting an error, mistake, defect or imperfection apparent on the record. It cannot be used by the Tribunal to reverse its own earlier decision merely because a later decision of a higher forum has taken a different view; that would amount in substance to review rather than rectification. A subsequent declaration of law may show the correct position, but it does not authorise substitution of a concluded order under the guise of correcting an apparent error. The Tribunal's rectification order was therefore unsustainable. en-us Mon, 05 Jan 1987 00:00:00 +0530 Mon, 26 Aug 2013 18:48:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154745 Rectification under section 55 of the Tamil Nadu General Sales Tax Act, 1959 is limited to correcting an error, mistake, defect or imperfection apparent on the record. It cannot be used by the Tribunal to reverse its own earlier decision merely because a later decision of a higher forum has taken a different view; that would amount in substance to review rather than rectification. A subsequent declaration of law may show the correct position, but it does not authorise substitution of a concluded order under the guise of correcting an apparent error. The Tribunal's rectification order was therefore unsustainable. Case-Laws VAT and Sales Tax Mon, 05 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154745