https://www.taxtmi.com/caselaws?id=163460 A rectification application under section 55 of the Tamil Nadu General Sales Tax Act had to be examined on its own merits and could not be effectively sidelined by directing the assessee to pursue the statutory appeal under section 31. The Court noted that the petition had not been adjudicated substantively and that reference to recovery action under section 26 did not replace merits-based consideration. The matter was therefore remanded for expeditious decision on the rectification petition by the Commercial Tax Officer. en-us Thu, 28 Apr 2005 00:00:00 +0530 Wed, 02 Apr 2014 18:48:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163460 A rectification application under section 55 of the Tamil Nadu General Sales Tax Act had to be examined on its own merits and could not be effectively sidelined by directing the assessee to pursue the statutory appeal under section 31. The Court noted that the petition had not been adjudicated substantively and that reference to recovery action under section 26 did not replace merits-based consideration. The matter was therefore remanded for expeditious decision on the rectification petition by the Commercial Tax Officer. Case-Laws VAT and Sales Tax Thu, 28 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163460