https://www.taxtmi.com/caselaws?id=168066 Rectification under section 37 of the Rajasthan Sales Tax Act was impermissible because classifying aluminium conductors used for transmission of power as electrical goods under entry 81 of Notification SO No. 1037 raised a debatable issue, not a mistake apparent on the face of the record. Entry 81 covered goods such as casing, electric fans, lighting bulbs, electric earthenware, electric porcelain ware and electronic home appliances, and did not clearly encompass aluminium conductors or wires. The authority also misapplied a precedent involving a different notification and a different entry. The original assessment at the residuary rate was therefore upheld. en-us Tue, 11 Oct 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168066 Rectification under section 37 of the Rajasthan Sales Tax Act was impermissible because classifying aluminium conductors used for transmission of power as electrical goods under entry 81 of Notification SO No. 1037 raised a debatable issue, not a mistake apparent on the face of the record. Entry 81 covered goods such as casing, electric fans, lighting bulbs, electric earthenware, electric porcelain ware and electronic home appliances, and did not clearly encompass aluminium conductors or wires. The authority also misapplied a precedent involving a different notification and a different entry. The original assessment at the residuary rate was therefore upheld. Case-Laws VAT and Sales Tax Tue, 11 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168066