https://www.taxtmi.com/caselaws?id=158567 A later Supreme Court ruling settling the law can be considered in rectification or review proceedings, and failure to apply binding law may constitute a mistake apparent from the record. The Tribunal's refusal to entertain rectification on the ground that the subsequent Supreme Court judgment was not such a mistake was too technical and inconsistent with the principle that law declared by the Supreme Court is binding. The rectification application therefore should not have been rejected on that basis, and the impugned order was unsustainable. en-us Tue, 02 May 1995 00:00:00 +0530 Thu, 31 Oct 2013 14:15:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158567 A later Supreme Court ruling settling the law can be considered in rectification or review proceedings, and failure to apply binding law may constitute a mistake apparent from the record. The Tribunal's refusal to entertain rectification on the ground that the subsequent Supreme Court judgment was not such a mistake was too technical and inconsistent with the principle that law declared by the Supreme Court is binding. The rectification application therefore should not have been rejected on that basis, and the impugned order was unsustainable. Case-Laws VAT and Sales Tax Tue, 02 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158567