https://www.taxtmi.com/caselaws?id=181197 Rectification under the Bombay Sales Tax Act is confined to mistakes apparent on the face of the record and cannot be used to reopen debatable issues or revisit the merits of the original appellate decision; the Tribunal's refusal to rectify was therefore upheld. Applications for reference must raise referable questions of law, not disputes over factual findings or evidence appreciation, and the Tribunal was justified in declining reference. The availability of an alternative statutory remedy under the Act also weighed against exercise of writ jurisdiction under Article 226. The Tribunal's orders rejecting rectification and reference were sustained, and interference in writ jurisdiction was found unwarranted. en-us Fri, 12 Jul 2013 00:00:00 +0530 Sat, 09 Apr 2016 11:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181197 Rectification under the Bombay Sales Tax Act is confined to mistakes apparent on the face of the record and cannot be used to reopen debatable issues or revisit the merits of the original appellate decision; the Tribunal's refusal to rectify was therefore upheld. Applications for reference must raise referable questions of law, not disputes over factual findings or evidence appreciation, and the Tribunal was justified in declining reference. The availability of an alternative statutory remedy under the Act also weighed against exercise of writ jurisdiction under Article 226. The Tribunal's orders rejecting rectification and reference were sustained, and interference in writ jurisdiction was found unwarranted. Case-Laws VAT and Sales Tax Fri, 12 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181197