https://www.taxtmi.com/caselaws?id=157729 Rectification under section 25A is confined to an obvious and patent mistake apparent from the record; it cannot be used where the issue requires reasoning or admits of more than one view. On that basis, the assessing authority was not justified in reopening the exemption granted under the then-operative circulars. The earlier circulars granting exemption for turnover relating to goods manufactured from tax-paid iron scrap were also not treated as having become void by reason of explanation II inserted in the Fourth Schedule by Act 13 of 1982, because the circular scheme and the later statutory scheme were considered distinct and not substitutes for each other. en-us Sun, 02 Apr 1933 00:00:00 +0530 Thu, 10 Oct 2013 12:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157729 Rectification under section 25A is confined to an obvious and patent mistake apparent from the record; it cannot be used where the issue requires reasoning or admits of more than one view. On that basis, the assessing authority was not justified in reopening the exemption granted under the then-operative circulars. The earlier circulars granting exemption for turnover relating to goods manufactured from tax-paid iron scrap were also not treated as having become void by reason of explanation II inserted in the Fourth Schedule by Act 13 of 1982, because the circular scheme and the later statutory scheme were considered distinct and not substitutes for each other. Case-Laws VAT and Sales Tax Sun, 02 Apr 1933 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157729