https://www.taxtmi.com/caselaws?id=165111 Rectification under section 25A of the Karnataka Sales Tax Act is confined to an apparent mistake in the record and must be sought within the statute's five-year period. Once the assessment has been carried through appeal and revision and those proceedings have attained finality, the concluded order cannot be reopened on the same issue through rectification. A dispute over whether a tax entry falls under section 8(2)(a) or 8(2)(b) is a merits-based controversy, not a rectifiable error. The special limitation period under section 25A is self-contained, so sections 5 and 14 of the Limitation Act do not extend time for such an application. en-us Wed, 07 Oct 2009 00:00:00 +0530 Thu, 30 Oct 2014 19:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165111 Rectification under section 25A of the Karnataka Sales Tax Act is confined to an apparent mistake in the record and must be sought within the statute's five-year period. Once the assessment has been carried through appeal and revision and those proceedings have attained finality, the concluded order cannot be reopened on the same issue through rectification. A dispute over whether a tax entry falls under section 8(2)(a) or 8(2)(b) is a merits-based controversy, not a rectifiable error. The special limitation period under section 25A is self-contained, so sections 5 and 14 of the Limitation Act do not extend time for such an application. Case-Laws VAT and Sales Tax Wed, 07 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165111