https://www.taxtmi.com/caselaws?id=178088 Section 84 of the Tamil Nadu Value Added Tax Act empowers rectification of any error apparent on the face of the record and is not confined to clerical or arithmetical mistakes. Where the assessment rested on a ground not raised in the pre-revision notice and on documents that had not been earlier called for, the refusal to entertain rectification was based on an unduly narrow view of the provision. The matter was therefore remitted for reconsideration after hearing the petitioner and examining the documents filed with the rectification petition. en-us Thu, 20 Nov 2014 00:00:00 +0530 Wed, 27 Jan 2016 23:21:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178088 Section 84 of the Tamil Nadu Value Added Tax Act empowers rectification of any error apparent on the face of the record and is not confined to clerical or arithmetical mistakes. Where the assessment rested on a ground not raised in the pre-revision notice and on documents that had not been earlier called for, the refusal to entertain rectification was based on an unduly narrow view of the provision. The matter was therefore remitted for reconsideration after hearing the petitioner and examining the documents filed with the rectification petition. Case-Laws VAT and Sales Tax Thu, 20 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178088