https://www.taxtmi.com/caselaws?id=158763 An apparent arithmetic or clerical mistake in tax computation can be corrected under rectification powers even where an appeal or revision remedy is available. The availability of appellate proceedings does not bar rectification when the error is obvious on the face of the record and does not involve a reconsideration of the merits. On the facts, the turnover had been accepted, but the tax was wrongly calculated, making the mistake rectifiable. The consequential penalty also had to be recomputed on the corrected tax figure, and the rejection of rectification was unsustainable. en-us Fri, 01 Feb 2002 00:00:00 +0530 Thu, 26 Dec 2013 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158763 An apparent arithmetic or clerical mistake in tax computation can be corrected under rectification powers even where an appeal or revision remedy is available. The availability of appellate proceedings does not bar rectification when the error is obvious on the face of the record and does not involve a reconsideration of the merits. On the facts, the turnover had been accepted, but the tax was wrongly calculated, making the mistake rectifiable. The consequential penalty also had to be recomputed on the corrected tax figure, and the rejection of rectification was unsustainable. Case-Laws VAT and Sales Tax Fri, 01 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158763