https://www.taxtmi.com/caselaws?id=161969 Rectification under section 55 of the Tamil Nadu General Sales Tax Act is confined to errors apparent on the face of the record and cannot be used to reopen issues requiring interpretation of two fiscal statutes. The Entry Tax Act and the sales tax law operate on different taxable events, and section 4 of the Entry Tax Act allows only reduction of sales tax liability to the extent entry tax was paid on the same motor vehicle. Refund under section 11 is available only for entry tax paid in excess of the amount legally due under that Act. As no excess payment under the Entry Tax Act was shown, the claimed refund and adjustment were rejected. en-us Fri, 16 Apr 2004 00:00:00 +0530 Thu, 11 Jul 2024 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161969 Rectification under section 55 of the Tamil Nadu General Sales Tax Act is confined to errors apparent on the face of the record and cannot be used to reopen issues requiring interpretation of two fiscal statutes. The Entry Tax Act and the sales tax law operate on different taxable events, and section 4 of the Entry Tax Act allows only reduction of sales tax liability to the extent entry tax was paid on the same motor vehicle. Refund under section 11 is available only for entry tax paid in excess of the amount legally due under that Act. As no excess payment under the Entry Tax Act was shown, the claimed refund and adjustment were rejected. Case-Laws VAT and Sales Tax Fri, 16 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161969