https://www.taxtmi.com/caselaws?id=406704 Section 73 of the Puducherry Value Added Tax Act, 2007 is confined to rectifying an error apparent on the face of the record and does not permit reopening an assessment merely in the guise of correction. Where a Form-F declaration material to the correct levy is produced after assessment, it may still be examined so that tax is determined lawfully and accurately. The assessing authority must verify the declaration's genuineness and give the dealer an opportunity of hearing. The text notes that the direction to redo the assessment was upheld. en-us Wed, 17 Mar 2021 00:00:00 +0530 Wed, 21 Apr 2021 08:18:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406704 Section 73 of the Puducherry Value Added Tax Act, 2007 is confined to rectifying an error apparent on the face of the record and does not permit reopening an assessment merely in the guise of correction. Where a Form-F declaration material to the correct levy is produced after assessment, it may still be examined so that tax is determined lawfully and accurately. The assessing authority must verify the declaration's genuineness and give the dealer an opportunity of hearing. The text notes that the direction to redo the assessment was upheld. Case-Laws VAT and Sales Tax Wed, 17 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406704