https://www.taxtmi.com/caselaws?id=162083 Rectification under section 37(1) of the Assam General Sales Tax Act, 1993 is confined to arithmetical or other factual mistakes apparent from the record and cannot be used to reopen a concluded assessment on a fresh interpretation or a matter requiring investigation or proof. Where the original assessment was made after scrutiny of accounts and records, a subsequent notice based on a new base-year production theory was not an apparent mistake but a re-argument on merits and a change of opinion. The rectification and revisional orders were therefore without jurisdiction and liable to be quashed. en-us Tue, 01 Jun 2004 00:00:00 +0530 Sat, 15 Feb 2014 17:59:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162083 Rectification under section 37(1) of the Assam General Sales Tax Act, 1993 is confined to arithmetical or other factual mistakes apparent from the record and cannot be used to reopen a concluded assessment on a fresh interpretation or a matter requiring investigation or proof. Where the original assessment was made after scrutiny of accounts and records, a subsequent notice based on a new base-year production theory was not an apparent mistake but a re-argument on merits and a change of opinion. The rectification and revisional orders were therefore without jurisdiction and liable to be quashed. Case-Laws VAT and Sales Tax Tue, 01 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162083