https://www.taxtmi.com/caselaws?id=160193 Rectification under section 55 of the Tamil Nadu General Sales Tax Act, 1959 is limited to an obvious mistake apparent on the face of the record and cannot be used to revisit a debatable question of law on the basis of a later Supreme Court ruling. Because the goods were not declared goods, the prior decision did not involve the same statutory position as Shanmuga Traders, and the issue of exemption on second sales remained highly disputable. Rectification was therefore unavailable, and rejection of the rectification petition was upheld. en-us Mon, 20 Dec 1999 00:00:00 +0530 Wed, 11 Dec 2013 14:51:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160193 Rectification under section 55 of the Tamil Nadu General Sales Tax Act, 1959 is limited to an obvious mistake apparent on the face of the record and cannot be used to revisit a debatable question of law on the basis of a later Supreme Court ruling. Because the goods were not declared goods, the prior decision did not involve the same statutory position as Shanmuga Traders, and the issue of exemption on second sales remained highly disputable. Rectification was therefore unavailable, and rejection of the rectification petition was upheld. Case-Laws VAT and Sales Tax Mon, 20 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160193