https://www.taxtmi.com/caselaws?id=351049 A rectification remedy under Section 55 of the Tamil Nadu General Sales Tax Act, 1959 was available before the Assessing Officer, and a revision lay against the order passed on that application. The assessee had sought correction of turnover and the consequential levy, so the revision petitions could not be rejected merely because no appeal had been filed against the original assessment orders. The refusal to entertain the revisions was therefore unsustainable, and the matter was remanded for fresh consideration on merits after hearing the assessee. en-us Fri, 20 Oct 2017 00:00:00 +0530 Sat, 18 Nov 2017 12:50:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351049 A rectification remedy under Section 55 of the Tamil Nadu General Sales Tax Act, 1959 was available before the Assessing Officer, and a revision lay against the order passed on that application. The assessee had sought correction of turnover and the consequential levy, so the revision petitions could not be rejected merely because no appeal had been filed against the original assessment orders. The refusal to entertain the revisions was therefore unsustainable, and the matter was remanded for fresh consideration on merits after hearing the assessee. Case-Laws VAT and Sales Tax Fri, 20 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351049