https://www.taxtmi.com/caselaws?id=157492 Rectification under section 43 of the Kerala General Sales Tax Act is confined to an obvious and patent mistake apparent from the record, on the same limited footing as section 154 of the Income-tax Act. A classification issue that requires argument, interpretation, or reconsideration of the merits is not a rectifiable error. The classification of X-ray films was treated as a contested and debatable question, reflected in differing Tribunal views and the assessee's earlier stand on electrical goods. The rectification application was therefore not maintainable and was rightly rejected. en-us Thu, 03 Mar 1994 00:00:00 +0530 Mon, 07 Oct 2013 11:37:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157492 Rectification under section 43 of the Kerala General Sales Tax Act is confined to an obvious and patent mistake apparent from the record, on the same limited footing as section 154 of the Income-tax Act. A classification issue that requires argument, interpretation, or reconsideration of the merits is not a rectifiable error. The classification of X-ray films was treated as a contested and debatable question, reflected in differing Tribunal views and the assessee's earlier stand on electrical goods. The rectification application was therefore not maintainable and was rightly rejected. Case-Laws VAT and Sales Tax Thu, 03 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157492