https://www.taxtmi.com/caselaws?id=173061 A later High Court pronouncement can support rectification where an assessment or revisional order has become erroneous because it conflicts with the clarified legal position, and the power to rectify is not lost merely because the point was not pressed at the original hearing. The text also states that whole dal and split dal were treated as the same commodity under the relevant amendments and prior decision, so purchase tax was not leviable again on the assessee's purchase of split dal. The stated result was relief from the tax demand after rectification. en-us Tue, 27 Nov 1979 00:00:00 +0530 Tue, 08 Sep 2015 12:44:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173061 A later High Court pronouncement can support rectification where an assessment or revisional order has become erroneous because it conflicts with the clarified legal position, and the power to rectify is not lost merely because the point was not pressed at the original hearing. The text also states that whole dal and split dal were treated as the same commodity under the relevant amendments and prior decision, so purchase tax was not leviable again on the assessee's purchase of split dal. The stated result was relief from the tax demand after rectification. Case-Laws VAT and Sales Tax Tue, 27 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173061