https://www.taxtmi.com/caselaws?id=241668 The Tribunal's refusal to rectify its earlier order was unsustainable because it had proceeded under the Gujarat Sales Tax Act instead of the Gujarat Value Added Tax Act, 2003, creating an apparent mistake on the face of the record. The real issue, whether a petitioner running a medical store could be treated as a dealer under the Gujarat Value Added Tax Act, 2003, had not been examined. The earlier appellate order was therefore set aside, and the matter was directed to be decided afresh on merits under the correct statute. en-us Fri, 12 Jul 2013 00:00:00 +0530 Sat, 13 Sep 2014 09:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241668 The Tribunal's refusal to rectify its earlier order was unsustainable because it had proceeded under the Gujarat Sales Tax Act instead of the Gujarat Value Added Tax Act, 2003, creating an apparent mistake on the face of the record. The real issue, whether a petitioner running a medical store could be treated as a dealer under the Gujarat Value Added Tax Act, 2003, had not been examined. The earlier appellate order was therefore set aside, and the matter was directed to be decided afresh on merits under the correct statute. Case-Laws VAT and Sales Tax Fri, 12 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241668