https://www.taxtmi.com/caselaws?id=411916 A wrong citation of the invoked provision does not by itself invalidate an assessment or rectification order where the underlying record supports proceedings for purchase omission and escaped turnover. The Court accepted that the dealer's return acknowledgment did not displace the assessment because the material showed purchases exceeding the claimed threshold, making initiation under the escaped-turnover machinery permissible. It also treated the later correction of the mistaken section reference through rectification as legally sufficient. In view of the availability of appellate or revisional remedies under the statute, writ interference was declined and the challenge to the assessment orders was rejected. en-us Wed, 04 Aug 2021 00:00:00 +0530 Mon, 06 Sep 2021 11:28:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411916 A wrong citation of the invoked provision does not by itself invalidate an assessment or rectification order where the underlying record supports proceedings for purchase omission and escaped turnover. The Court accepted that the dealer's return acknowledgment did not displace the assessment because the material showed purchases exceeding the claimed threshold, making initiation under the escaped-turnover machinery permissible. It also treated the later correction of the mistaken section reference through rectification as legally sufficient. In view of the availability of appellate or revisional remedies under the statute, writ interference was declined and the challenge to the assessment orders was rejected. Case-Laws VAT and Sales Tax Wed, 04 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411916