https://www.taxtmi.com/caselaws?id=159870 The Madras High Court noted that the assessing authority's rectification power survived deletion of rule 5(9) because section 55 of the Tamil Nadu General Sales Tax Act, read with section 9(2) of the Central Sales Tax Act, 1956, continued to authorise correction of errors apparent on the record. It also held that rectification is a limited exercise confined to material already on record at the time of assessment; accordingly, 'C' and 'E-1' forms produced long after the original assessment could not be admitted in rectification proceedings. Relief based on belated forms was denied, while rectification based on material already available was sustained. en-us Wed, 20 Aug 1997 00:00:00 +0530 Tue, 03 Dec 2013 15:06:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159870 The Madras High Court noted that the assessing authority's rectification power survived deletion of rule 5(9) because section 55 of the Tamil Nadu General Sales Tax Act, read with section 9(2) of the Central Sales Tax Act, 1956, continued to authorise correction of errors apparent on the record. It also held that rectification is a limited exercise confined to material already on record at the time of assessment; accordingly, 'C' and 'E-1' forms produced long after the original assessment could not be admitted in rectification proceedings. Relief based on belated forms was denied, while rectification based on material already available was sustained. Case-Laws VAT and Sales Tax Wed, 20 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159870