https://www.taxtmi.com/caselaws?id=156866 Rectification under section 62 of the Bombay Sales Tax Act was unavailable where the exemption claim had not been raised at assessment and the supporting facts were not already on record. A mistake apparent from the record must be discernible from the existing assessment material without fresh evidence or further enquiry. Because the assessee had not furnished the facts and figures needed to establish that the transactions were sales in the course of import, failure to apply the exemption did not amount to a rectifiable mistake. The Tribunal's view was therefore incorrect, and the issue was decided against the assessee. en-us Mon, 26 Feb 1990 00:00:00 +0530 Wed, 25 Sep 2013 16:25:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156866 Rectification under section 62 of the Bombay Sales Tax Act was unavailable where the exemption claim had not been raised at assessment and the supporting facts were not already on record. A mistake apparent from the record must be discernible from the existing assessment material without fresh evidence or further enquiry. Because the assessee had not furnished the facts and figures needed to establish that the transactions were sales in the course of import, failure to apply the exemption did not amount to a rectifiable mistake. The Tribunal's view was therefore incorrect, and the issue was decided against the assessee. Case-Laws VAT and Sales Tax Mon, 26 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156866