https://www.taxtmi.com/caselaws?id=159827 An eligible industrial unit under the Rajasthan Sales Tax exemption scheme could voluntarily forgo or partly avail the concessional benefit on specific sales, because the exemption limit operated as a maximum concession and not a compulsory minimum. Tax collected at the concessional rate on sales to the Rajasthan State Electricity Board, and deposited with the Government, was not unauthorised within the scheme, so forfeiture and penalty were not attracted. Rectification under section 17 was limited to an error apparent from the record and could not be used to reopen a debatable interpretation of the exemption scheme. The section 17 notices and resulting proceedings were therefore without jurisdiction. en-us Fri, 17 Apr 1998 00:00:00 +0530 Mon, 02 Dec 2013 16:09:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159827 An eligible industrial unit under the Rajasthan Sales Tax exemption scheme could voluntarily forgo or partly avail the concessional benefit on specific sales, because the exemption limit operated as a maximum concession and not a compulsory minimum. Tax collected at the concessional rate on sales to the Rajasthan State Electricity Board, and deposited with the Government, was not unauthorised within the scheme, so forfeiture and penalty were not attracted. Rectification under section 17 was limited to an error apparent from the record and could not be used to reopen a debatable interpretation of the exemption scheme. The section 17 notices and resulting proceedings were therefore without jurisdiction. Case-Laws VAT and Sales Tax Fri, 17 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159827