https://www.taxtmi.com/caselaws?id=333127 A rectified assessment order that modifies the original assessment is appealable by the aggrieved assessee because the rectification displaces the finality of the original order. The appellate authority must examine the correctness of the rectified order to the extent it is adverse to the dealer, rather than reject the appeal as not maintainable. A mere refusal to rectify would not, by itself, create the same appellate remedy. The rejection of the dealer's appeal as not entertainable was therefore incorrect. en-us Fri, 02 Sep 2016 00:00:00 +0530 Wed, 05 Oct 2016 08:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333127 A rectified assessment order that modifies the original assessment is appealable by the aggrieved assessee because the rectification displaces the finality of the original order. The appellate authority must examine the correctness of the rectified order to the extent it is adverse to the dealer, rather than reject the appeal as not maintainable. A mere refusal to rectify would not, by itself, create the same appellate remedy. The rejection of the dealer's appeal as not entertainable was therefore incorrect. Case-Laws VAT and Sales Tax Fri, 02 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333127