https://www.taxtmi.com/caselaws?id=156223 Sweets and toffees were held to fall within the specific taxing entry for sweets and sweetmeats, so the residuary entry in Schedule III could not be invoked. The Gujarat High Court treated the wrong application of an 8% rate instead of the prescribed 7% rate as a mistake apparent on the record, because the commodity was specifically enumerated in entry 50 of Schedule II, Part A. Rectification under section 72 was therefore maintainable, and the assessment was corrected in favour of the assessee. en-us Wed, 12 Jun 1991 00:00:00 +0530 Mon, 16 Sep 2013 16:13:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156223 Sweets and toffees were held to fall within the specific taxing entry for sweets and sweetmeats, so the residuary entry in Schedule III could not be invoked. The Gujarat High Court treated the wrong application of an 8% rate instead of the prescribed 7% rate as a mistake apparent on the record, because the commodity was specifically enumerated in entry 50 of Schedule II, Part A. Rectification under section 72 was therefore maintainable, and the assessment was corrected in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 12 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156223