https://www.taxtmi.com/caselaws?id=334653 A rectification application pointing to an apparent error cannot be rejected without reasons or without independently examining the dealer's submissions. The article also states that additional sales tax is an incidental levy linked to the principal sales tax liability, so turnover exempt under the principal tax regime cannot be included in the additional sales tax base. Reading the exemption notification with the statutory scheme, exempt sales are not taxable turnover for additional sales tax purposes, and the cited precedent and later Division Bench view support that construction. On that basis, the rejection of rectification was treated as unsustainable and refund of excess additional sales tax was due. en-us Wed, 02 Nov 2016 00:00:00 +0530 Fri, 18 Nov 2016 09:55:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334653 A rectification application pointing to an apparent error cannot be rejected without reasons or without independently examining the dealer's submissions. The article also states that additional sales tax is an incidental levy linked to the principal sales tax liability, so turnover exempt under the principal tax regime cannot be included in the additional sales tax base. Reading the exemption notification with the statutory scheme, exempt sales are not taxable turnover for additional sales tax purposes, and the cited precedent and later Division Bench view support that construction. On that basis, the rejection of rectification was treated as unsustainable and refund of excess additional sales tax was due. Case-Laws VAT and Sales Tax Wed, 02 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334653