https://www.taxtmi.com/caselaws?id=166393 Exemption and concessional turnover tax notifications are to be strictly construed, so a reduced rate conditioned on tax payment under section 5A cannot be extended to sales exempted under a notification issued with reference to section 5. Because the assessee had not paid tax under section 5A, the precondition for the one per cent rate was absent and the higher turnover tax rate remained applicable. Rectification was also permissible where the earlier order suffered from an error apparent on the face of the record, and the tribunal could correct its mistake on the true effect of the notifications and the statute. en-us Thu, 21 Jul 2011 00:00:00 +0530 Mon, 22 Sep 2014 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166393 Exemption and concessional turnover tax notifications are to be strictly construed, so a reduced rate conditioned on tax payment under section 5A cannot be extended to sales exempted under a notification issued with reference to section 5. Because the assessee had not paid tax under section 5A, the precondition for the one per cent rate was absent and the higher turnover tax rate remained applicable. Rectification was also permissible where the earlier order suffered from an error apparent on the face of the record, and the tribunal could correct its mistake on the true effect of the notifications and the statute. Case-Laws VAT and Sales Tax Thu, 21 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166393