https://www.taxtmi.com/caselaws?id=162672 Where a statutory rectification remedy is available and the assessing authority has jurisdiction over the request, the application must be examined on merits rather than rejected on the ground that an appeal lies. In this sales tax matter, the assessee challenged levy of additional sales tax and sought rectification under the Tamil Nadu General Sales Tax Act, 1959 on the basis that turnover was below the statutory threshold. The revisional authority had declined to entertain the petition and directed the assessee to pursue an appeal, but that approach was not sustained. The rectification application was required to be considered by the assessing authority in accordance with law. en-us Thu, 23 Feb 2006 00:00:00 +0530 Wed, 12 Mar 2014 14:48:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162672 Where a statutory rectification remedy is available and the assessing authority has jurisdiction over the request, the application must be examined on merits rather than rejected on the ground that an appeal lies. In this sales tax matter, the assessee challenged levy of additional sales tax and sought rectification under the Tamil Nadu General Sales Tax Act, 1959 on the basis that turnover was below the statutory threshold. The revisional authority had declined to entertain the petition and directed the assessee to pursue an appeal, but that approach was not sustained. The rectification application was required to be considered by the assessing authority in accordance with law. Case-Laws VAT and Sales Tax Thu, 23 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162672