https://www.taxtmi.com/caselaws?id=156395 A clerical or arithmetical mistake apparent from the record in a sales tax assessment must be rectified when promptly brought to the assessing authority's notice within the statutory period. The document explains that an obvious computational error in levying tax on a turnover item was pointed out shortly after service of the assessment order, yet rectification was not made and the request was later rejected without justification. Rule 50 of the A.P. General Sales Tax Rules, 1957 permits correction of such mistakes within four years, and failure to act on a valid request was treated as contrary to law. The refusal was set aside and the assessment and demand were modified to reflect the correct tax. en-us Tue, 23 Oct 1990 00:00:00 +0530 Wed, 30 Sep 2015 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156395 A clerical or arithmetical mistake apparent from the record in a sales tax assessment must be rectified when promptly brought to the assessing authority's notice within the statutory period. The document explains that an obvious computational error in levying tax on a turnover item was pointed out shortly after service of the assessment order, yet rectification was not made and the request was later rejected without justification. Rule 50 of the A.P. General Sales Tax Rules, 1957 permits correction of such mistakes within four years, and failure to act on a valid request was treated as contrary to law. The refusal was set aside and the assessment and demand were modified to reflect the correct tax. Case-Laws VAT and Sales Tax Tue, 23 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156395