https://www.taxtmi.com/caselaws?id=158693 Where interest had already been levied in the original assessment and the later order only corrected its quantification, the matter was treated as rectification under section 17 of the Rajasthan Sales Tax Act, 1954 rather than a fresh levy under section 11B. The Tribunal applied the principle that section 11B permits an independent interest order only when no interest had previously been charged; once interest was levied and only the calculation was erroneous, section 17 governed. Because amendment after four years was barred by section 17(5), the corrective orders made in 1986 against 1980 assessments were time-barred. en-us Mon, 16 Dec 1996 00:00:00 +0530 Tue, 05 Nov 2013 16:41:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158693 Where interest had already been levied in the original assessment and the later order only corrected its quantification, the matter was treated as rectification under section 17 of the Rajasthan Sales Tax Act, 1954 rather than a fresh levy under section 11B. The Tribunal applied the principle that section 11B permits an independent interest order only when no interest had previously been charged; once interest was levied and only the calculation was erroneous, section 17 governed. Because amendment after four years was barred by section 17(5), the corrective orders made in 1986 against 1980 assessments were time-barred. Case-Laws VAT and Sales Tax Mon, 16 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158693