https://www.taxtmi.com/caselaws?id=163131 Rectification jurisdiction under section 21A(2) is confined to mistakes apparent from the record and cannot be used to reopen a debatable issue requiring detailed reasoning or choice between two views. The taxability of bardana or gunny bags sold with sugar was itself a mixed question of fact and law, and the earlier appellate order had already considered the surrounding circumstances and granted relief. By substituting a new view on implied sale, the Tribunal effectively reviewed its own decision rather than correcting an obvious error. The rectification order was therefore beyond jurisdiction and the earlier relief to the assessee was restored. en-us Mon, 02 Jul 2007 00:00:00 +0530 Mon, 24 Mar 2014 11:54:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163131 Rectification jurisdiction under section 21A(2) is confined to mistakes apparent from the record and cannot be used to reopen a debatable issue requiring detailed reasoning or choice between two views. The taxability of bardana or gunny bags sold with sugar was itself a mixed question of fact and law, and the earlier appellate order had already considered the surrounding circumstances and granted relief. By substituting a new view on implied sale, the Tribunal effectively reviewed its own decision rather than correcting an obvious error. The rectification order was therefore beyond jurisdiction and the earlier relief to the assessee was restored. Case-Laws VAT and Sales Tax Mon, 02 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163131