https://www.taxtmi.com/caselaws?id=177662 Excess entry tax paid by a motor vehicle dealer had to be adjusted against sales tax liability, with any balance refunded under the Entry Tax Act, applying the binding statutory scheme under Sections 4 and 11. The Court also held that an order ignoring the correct tax position or binding precedent could amount to an error apparent on the face of the record under Section 55 of the Tamil Nadu General Sales Tax Act, so the rectification rejection was unsustainable. The common order and the refusal to rectify were set aside and the assessee succeeded. en-us Thu, 04 Feb 2010 00:00:00 +0530 Tue, 23 May 2017 09:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177662 Excess entry tax paid by a motor vehicle dealer had to be adjusted against sales tax liability, with any balance refunded under the Entry Tax Act, applying the binding statutory scheme under Sections 4 and 11. The Court also held that an order ignoring the correct tax position or binding precedent could amount to an error apparent on the face of the record under Section 55 of the Tamil Nadu General Sales Tax Act, so the rectification rejection was unsustainable. The common order and the refusal to rectify were set aside and the assessee succeeded. Case-Laws VAT and Sales Tax Thu, 04 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177662