https://www.taxtmi.com/caselaws?id=161216 Granting sales tax exemption for a period when no operative exemption notification existed was a patent mistake, not a debatable issue of interpretation, and therefore fell within rectification for an error apparent from the record under section 17 of the Rajasthan Sales Tax Act, 1954. The court held that the interregnum from 01.04.1984 to 31.03.1985 was not covered by any exemption, so the assessment order's extension of exemption for that period was plainly ? Need English. The rectification order was upheld and the contrary appellate orders were set aside. en-us Mon, 27 Oct 1997 00:00:00 +0530 Thu, 09 Jan 2014 17:52:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161216 Granting sales tax exemption for a period when no operative exemption notification existed was a patent mistake, not a debatable issue of interpretation, and therefore fell within rectification for an error apparent from the record under section 17 of the Rajasthan Sales Tax Act, 1954. The court held that the interregnum from 01.04.1984 to 31.03.1985 was not covered by any exemption, so the assessment order's extension of exemption for that period was plainly ? Need English. The rectification order was upheld and the contrary appellate orders were set aside. Case-Laws VAT and Sales Tax Mon, 27 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161216