https://www.taxtmi.com/caselaws?id=158562 Retrospective reduction of sales tax can make a completed assessment inconsistent with the law deemed to have been in force for the relevant period. A clear and obvious mistake of law arising from applying the pre-amendment rate may constitute an error apparent on the face of the record, so rectification is maintainable even if the correction reduces the assessment and even if an appellate remedy was also available. The assessment may therefore be rectified to reflect the retrospective notification and the reduced tax rate in favour of the assessee. en-us Thu, 27 Jul 1995 00:00:00 +0530 Thu, 31 Oct 2013 13:01:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158562 Retrospective reduction of sales tax can make a completed assessment inconsistent with the law deemed to have been in force for the relevant period. A clear and obvious mistake of law arising from applying the pre-amendment rate may constitute an error apparent on the face of the record, so rectification is maintainable even if the correction reduces the assessment and even if an appellate remedy was also available. The assessment may therefore be rectified to reflect the retrospective notification and the reduced tax rate in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 27 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158562