https://www.taxtmi.com/caselaws?id=332563 A rectification order that modifies an assessment under the Tamil Nadu Value Added Tax Act, 2006 affects the finality of the original assessment only to that extent and gives the assessee an appellate remedy against the modified findings adverse to it. An order refusing rectification leaves the original assessment intact, but an order allowing rectification and changing the assessment is itself appealable. The appellate authority was required to examine the correctness of the rectified assessment on the disputed points, rather than reject the appeal as non-maintainable. The conclusion is that the appeal was maintainable and the rejection as not entertainable was incorrect. en-us Wed, 17 Aug 2016 00:00:00 +0530 Tue, 20 Sep 2016 09:41:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332563 A rectification order that modifies an assessment under the Tamil Nadu Value Added Tax Act, 2006 affects the finality of the original assessment only to that extent and gives the assessee an appellate remedy against the modified findings adverse to it. An order refusing rectification leaves the original assessment intact, but an order allowing rectification and changing the assessment is itself appealable. The appellate authority was required to examine the correctness of the rectified assessment on the disputed points, rather than reject the appeal as non-maintainable. The conclusion is that the appeal was maintainable and the rejection as not entertainable was incorrect. Case-Laws VAT and Sales Tax Wed, 17 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332563