https://www.taxtmi.com/caselaws?id=164938 Rectification under section 43 of the Kerala General Sales Tax Act is limited to mistakes apparent on the face of the record, and cannot be used to introduce a fresh exemption claim that was never raised before completion of assessment. Because the exemption was conditional and required supporting documents and proof of compliance with the notification, the absence of any such claim or materials at the assessment stage meant there was no assessable record error on that ground. Once assessment is completed, the authority is functus officio except as permitted by statute, so a new exemption plea cannot be entertained through rectification. en-us Mon, 06 Sep 2010 00:00:00 +0530 Thu, 25 Sep 2014 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164938 Rectification under section 43 of the Kerala General Sales Tax Act is limited to mistakes apparent on the face of the record, and cannot be used to introduce a fresh exemption claim that was never raised before completion of assessment. Because the exemption was conditional and required supporting documents and proof of compliance with the notification, the absence of any such claim or materials at the assessment stage meant there was no assessable record error on that ground. Once assessment is completed, the authority is functus officio except as permitted by statute, so a new exemption plea cannot be entertained through rectification. Case-Laws VAT and Sales Tax Mon, 06 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164938