https://www.taxtmi.com/caselaws?id=348412 Where rectification under Section 84 of the Tamil Nadu Value Added Tax Act results in a modification of the original assessment, the modified order remains appealable and the assessment loses finality only to that extent. The distinction is between a mere refusal to rectify, which does not create an appealable modification, and a rectification that positively alters the assessment, which preserves the assessee's appellate remedy. On that principle, rejection of the appeals as not maintainable was unsustainable, and the appeals were to be heard on merits. en-us Thu, 24 Aug 2017 00:00:00 +0530 Wed, 05 Sep 2018 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348412 Where rectification under Section 84 of the Tamil Nadu Value Added Tax Act results in a modification of the original assessment, the modified order remains appealable and the assessment loses finality only to that extent. The distinction is between a mere refusal to rectify, which does not create an appealable modification, and a rectification that positively alters the assessment, which preserves the assessee's appellate remedy. On that principle, rejection of the appeals as not maintainable was unsustainable, and the appeals were to be heard on merits. Case-Laws VAT and Sales Tax Thu, 24 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348412