https://www.taxtmi.com/caselaws?id=409996 Rule 60 permits rectification only of clerical or arithmetical mistakes apparent from the record within the prescribed time, and cannot be used to revisit the substance of a revisional order. The court distinguished rectification from re-assessment, noting that grievances about turnover and transit sales challenged the merits of the revision decision rather than any apparent error. Only one limited arithmetical correction was accepted; the remaining claims fell outside Rule 60. On that basis, no ground for interference under Article 226 was made out and the challenge to the refusal of rectification failed. en-us Wed, 02 Jun 2021 00:00:00 +0530 Thu, 22 Jul 2021 08:57:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409996 Rule 60 permits rectification only of clerical or arithmetical mistakes apparent from the record within the prescribed time, and cannot be used to revisit the substance of a revisional order. The court distinguished rectification from re-assessment, noting that grievances about turnover and transit sales challenged the merits of the revision decision rather than any apparent error. Only one limited arithmetical correction was accepted; the remaining claims fell outside Rule 60. On that basis, no ground for interference under Article 226 was made out and the challenge to the refusal of rectification failed. Case-Laws VAT and Sales Tax Wed, 02 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409996