https://www.taxtmi.com/caselaws?id=336049 A pure legal contention in Tamil Nadu VAT assessment, including the treatment of tax collected and input tax credit, may be raised through rectification where it involves an error apparent on the face of the record. Section 84 of the Tamil Nadu Value Added Tax Act, 2006 authorises rectification by the Assessing Authority and the Appellate Authority within the prescribed period. Although the ground had not been specifically raised earlier, the assessee was given one opportunity to move an application under Section 84 before the appellate authority, which was directed to consider it on merits and in accordance with law. en-us Wed, 23 Nov 2016 00:00:00 +0530 Thu, 15 Dec 2016 15:40:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336049 A pure legal contention in Tamil Nadu VAT assessment, including the treatment of tax collected and input tax credit, may be raised through rectification where it involves an error apparent on the face of the record. Section 84 of the Tamil Nadu Value Added Tax Act, 2006 authorises rectification by the Assessing Authority and the Appellate Authority within the prescribed period. Although the ground had not been specifically raised earlier, the assessee was given one opportunity to move an application under Section 84 before the appellate authority, which was directed to consider it on merits and in accordance with law. Case-Laws VAT and Sales Tax Wed, 23 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336049