https://www.taxtmi.com/caselaws?id=162812 An appellate authority with statutory power to rectify arithmetical or apparent factual mistakes under section 37 of the Assam General Sales Tax Act, 1993 cannot refuse to entertain a rectification application merely because the appeal has already been disposed of. The refusal was based on an incorrect view that disposal of the appeal ended the authority's jurisdiction, rather than on any finding that rectification was unwarranted on merits. The application therefore had to be taken on record and decided in accordance with law after hearing the assessee. en-us Thu, 03 Feb 2005 00:00:00 +0530 Fri, 14 Mar 2014 16:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162812 An appellate authority with statutory power to rectify arithmetical or apparent factual mistakes under section 37 of the Assam General Sales Tax Act, 1993 cannot refuse to entertain a rectification application merely because the appeal has already been disposed of. The refusal was based on an incorrect view that disposal of the appeal ended the authority's jurisdiction, rather than on any finding that rectification was unwarranted on merits. The application therefore had to be taken on record and decided in accordance with law after hearing the assessee. Case-Laws VAT and Sales Tax Thu, 03 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162812