https://www.taxtmi.com/caselaws?id=1173 Crushed bone was not treated as fertilizer for sales tax purposes because the taxable description had to be determined by common parlance and commercial identity, and the materials did not show it was ordinarily known or sold as fertilizer. Rectification under section 22 could not be used to reopen an assessment merely because later judicial decisions had taken a different view, since rectification is limited to mistakes apparent from the record and is not a substitute for review. The assessment and related orders were set aside, leaving the classification question open for future cases. en-us Tue, 20 Feb 2007 00:00:00 +0530 Sat, 10 Mar 2012 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1173 Crushed bone was not treated as fertilizer for sales tax purposes because the taxable description had to be determined by common parlance and commercial identity, and the materials did not show it was ordinarily known or sold as fertilizer. Rectification under section 22 could not be used to reopen an assessment merely because later judicial decisions had taken a different view, since rectification is limited to mistakes apparent from the record and is not a substitute for review. The assessment and related orders were set aside, leaving the classification question open for future cases. Case-Laws Central Excise Tue, 20 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1173