https://www.taxtmi.com/caselaws?id=161573 A final sales tax assessment could not be reopened or refunded merely because a later judgment in another assessee's case declared a different legal position. The tribunal noted that the assessment had attained finality and was not further challenged, so the later ruling did not create a fresh cause of action to disturb concluded proceedings. Rectification under section 55 of the Tamil Nadu General Sales Tax Act, 1959 was also unavailable because it is limited to errors apparent on the face of the record and cannot be used to unsettle a completed assessment. The petition was therefore rejected. en-us Fri, 07 Mar 2003 00:00:00 +0530 Sat, 01 Feb 2014 13:04:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161573 A final sales tax assessment could not be reopened or refunded merely because a later judgment in another assessee's case declared a different legal position. The tribunal noted that the assessment had attained finality and was not further challenged, so the later ruling did not create a fresh cause of action to disturb concluded proceedings. Rectification under section 55 of the Tamil Nadu General Sales Tax Act, 1959 was also unavailable because it is limited to errors apparent on the face of the record and cannot be used to unsettle a completed assessment. The petition was therefore rejected. Case-Laws VAT and Sales Tax Fri, 07 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161573