https://www.taxtmi.com/caselaws?id=352419 Rectification under Section 55 of the Tamil Nadu General Sales Tax Act was confined to mistakes apparent from the record, so a disputed issue requiring factual inquiry could not be corrected in that proceeding. The assessment turned on whether the assessee sold mineral turpentine oil to a textile manufacturer and was therefore not entitled to concessional treatment under Form XVII, a question that depended on evidence and factual adjudication. As the alleged error was not manifest on the face of the record, rectification was properly refused and the factual challenge had to be pursued before the appellate authority. en-us Thu, 30 Nov 2017 00:00:00 +0530 Fri, 15 Dec 2017 08:36:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352419 Rectification under Section 55 of the Tamil Nadu General Sales Tax Act was confined to mistakes apparent from the record, so a disputed issue requiring factual inquiry could not be corrected in that proceeding. The assessment turned on whether the assessee sold mineral turpentine oil to a textile manufacturer and was therefore not entitled to concessional treatment under Form XVII, a question that depended on evidence and factual adjudication. As the alleged error was not manifest on the face of the record, rectification was properly refused and the factual challenge had to be pursued before the appellate authority. Case-Laws VAT and Sales Tax Thu, 30 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352419