https://www.taxtmi.com/caselaws?id=164609 Rule 32(13C) permits review where the Tribunal's earlier order is plainly inconsistent with the governing rule, because review may correct a patent error and align the order with the correct legal position. The provision governing form 25A applies only in the context of intermediary dealers who are neither the first nor the last seller; a dealer who is the first seller of Fifth Schedule goods sold to registered dealers is not required to furnish the form when sale bills already disclose the relevant particulars. The statutory purpose is treated as satisfied by the sale bills, so insistence on form 25A is unnecessary. en-us Mon, 08 Jun 2009 00:00:00 +0530 Fri, 07 Nov 2014 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164609 Rule 32(13C) permits review where the Tribunal's earlier order is plainly inconsistent with the governing rule, because review may correct a patent error and align the order with the correct legal position. The provision governing form 25A applies only in the context of intermediary dealers who are neither the first nor the last seller; a dealer who is the first seller of Fifth Schedule goods sold to registered dealers is not required to furnish the form when sale bills already disclose the relevant particulars. The statutory purpose is treated as satisfied by the sale bills, so insistence on form 25A is unnecessary. Case-Laws VAT and Sales Tax Mon, 08 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164609