https://www.taxtmi.com/caselaws?id=384555 Rectification powers may be used to correct a patent mistake apparent from the record where tax was assessed at 2.5% despite a notification prescribing 4% on sale of ACR conductor. The mistake did not require reappraisal of evidence or a fresh merits determination, and equity could not override the clear statutory and notification-based tax incidence. The Tribunal erred in setting aside the rectification order on the ground that the selling dealer should not suffer for the purchasing dealer's lapse, because the issue concerned an admitted tax liability and a clerical or apparent error within the limited scope of rectification jurisdiction. en-us Wed, 14 Aug 2019 00:00:00 +0530 Sat, 17 Aug 2019 06:16:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384555 Rectification powers may be used to correct a patent mistake apparent from the record where tax was assessed at 2.5% despite a notification prescribing 4% on sale of ACR conductor. The mistake did not require reappraisal of evidence or a fresh merits determination, and equity could not override the clear statutory and notification-based tax incidence. The Tribunal erred in setting aside the rectification order on the ground that the selling dealer should not suffer for the purchasing dealer's lapse, because the issue concerned an admitted tax liability and a clerical or apparent error within the limited scope of rectification jurisdiction. Case-Laws VAT and Sales Tax Wed, 14 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384555