https://www.taxtmi.com/caselaws?id=157654 Rectification under the Karnataka Sales Tax Act was held maintainable because the application was filed within the five-year period, and the later passing of the amended order did not defeat jurisdiction. A tribunal's reliance on an overruled Supreme Court decision, contrary to the binding law declared under Article 141, constituted a mistake apparent from the record. On merits, rectification was justified because the controlling later decision treated excise duty paid by purchasers on behalf of the manufacturer as part of sale consideration and includible in taxable turnover. The challenge to rectification therefore failed. en-us Fri, 24 Sep 1993 00:00:00 +0530 Wed, 09 Oct 2013 11:43:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157654 Rectification under the Karnataka Sales Tax Act was held maintainable because the application was filed within the five-year period, and the later passing of the amended order did not defeat jurisdiction. A tribunal's reliance on an overruled Supreme Court decision, contrary to the binding law declared under Article 141, constituted a mistake apparent from the record. On merits, rectification was justified because the controlling later decision treated excise duty paid by purchasers on behalf of the manufacturer as part of sale consideration and includible in taxable turnover. The challenge to rectification therefore failed. Case-Laws VAT and Sales Tax Fri, 24 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157654