https://www.taxtmi.com/caselaws?id=244737 A rectification order that substantively modifies an assessment is appealable because it destroys the finality of the original assessment; by contrast, a mere refusal to rectify does not create a fresh appealable order. Applying that principle under Section 55 of the Tamil Nadu General Sales Tax Act, the text states that a positive rectification can be challenged before the appellate forum. It also notes that, for additional sales tax during the relevant period, the applicable rate was 1.5% rather than 2% because the issue had already been settled by prior authority and the Tribunal followed that settled position. en-us Thu, 12 Apr 2012 00:00:00 +0530 Thu, 31 Jul 2014 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244737 A rectification order that substantively modifies an assessment is appealable because it destroys the finality of the original assessment; by contrast, a mere refusal to rectify does not create a fresh appealable order. Applying that principle under Section 55 of the Tamil Nadu General Sales Tax Act, the text states that a positive rectification can be challenged before the appellate forum. It also notes that, for additional sales tax during the relevant period, the applicable rate was 1.5% rather than 2% because the issue had already been settled by prior authority and the Tribunal followed that settled position. Case-Laws VAT and Sales Tax Thu, 12 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244737