https://www.taxtmi.com/caselaws?id=333095 Section 55 of the Tamil Nadu General Sales Tax Act permits rectification of an apparent error within the prescribed period, and declaration forms needed for concessional tax may be produced during assessment or even thereafter. Where the assessment was completed ex parte because the forms were not initially produced, the assessing authority may have to reconsider the assessment on their later production. Refusal to entertain a rectification request solely because the forms or related acknowledgements were not filed earlier was therefore unjustified. The application had to be examined on merits with the subsequently produced 'C' forms, and the rejection was unsustainable. en-us Tue, 06 Sep 2016 00:00:00 +0530 Mon, 03 Oct 2016 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333095 Section 55 of the Tamil Nadu General Sales Tax Act permits rectification of an apparent error within the prescribed period, and declaration forms needed for concessional tax may be produced during assessment or even thereafter. Where the assessment was completed ex parte because the forms were not initially produced, the assessing authority may have to reconsider the assessment on their later production. Refusal to entertain a rectification request solely because the forms or related acknowledgements were not filed earlier was therefore unjustified. The application had to be examined on merits with the subsequently produced 'C' forms, and the rejection was unsustainable. Case-Laws VAT and Sales Tax Tue, 06 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333095