https://www.taxtmi.com/caselaws?id=332961 Rectification under Section 69 of the Karnataka Value Added Tax Act is confined to mistakes apparent from the existing record and cannot be used to reopen a reassessment on the basis of a later Commissioner's clarification. Because the clarification was issued after the reassessment order and was not part of the record when that order was made, it could not supply the jurisdictional basis for rectification or support enhancement of liability. The legal effect is that post-order material cannot convert an otherwise impermissible exercise into a valid rectification. en-us Wed, 24 Aug 2016 00:00:00 +0530 Wed, 29 Mar 2017 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332961 Rectification under Section 69 of the Karnataka Value Added Tax Act is confined to mistakes apparent from the existing record and cannot be used to reopen a reassessment on the basis of a later Commissioner's clarification. Because the clarification was issued after the reassessment order and was not part of the record when that order was made, it could not supply the jurisdictional basis for rectification or support enhancement of liability. The legal effect is that post-order material cannot convert an otherwise impermissible exercise into a valid rectification. Case-Laws VAT and Sales Tax Wed, 24 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332961