https://www.taxtmi.com/caselaws?id=258155 Rectification is limited to correcting a mistake apparent from the record and does not permit a review or fresh appraisal of the evidence. A patent, obvious error may be corrected, but an issue requiring reconsideration of material or a different view on the same facts lies outside rectification. On that basis, the Tax Board could not reopen its earlier order in the guise of rectification, and the later rectification order was liable to be set aside. en-us Fri, 10 Oct 2014 00:00:00 +0530 Wed, 28 Oct 2015 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258155 Rectification is limited to correcting a mistake apparent from the record and does not permit a review or fresh appraisal of the evidence. A patent, obvious error may be corrected, but an issue requiring reconsideration of material or a different view on the same facts lies outside rectification. On that basis, the Tax Board could not reopen its earlier order in the guise of rectification, and the later rectification order was liable to be set aside. Case-Laws VAT and Sales Tax Fri, 10 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258155