https://www.taxtmi.com/caselaws?id=441551 Rectification under section 24(1) of the Maharashtra Value Added Tax Act is limited to mistakes apparent from the record and cannot be used to re-examine turnover, transaction characterisation, or tax liability already assessed on available material. Reconsidering those matters amounts to an impermissible review rather than rectification, rendering the rectification order without jurisdiction. Insistence on Form F is also unsustainable where the receiving State's competent authority has stated that the form is not required or will not be issued for the relevant job-work transactions. An assessee cannot be prejudiced solely by another State's refusal to issue Form F when assessment may be made on other available material. en-us Mon, 17 Jul 2023 00:00:00 +0530 Fri, 11 Aug 2023 08:14:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441551 Rectification under section 24(1) of the Maharashtra Value Added Tax Act is limited to mistakes apparent from the record and cannot be used to re-examine turnover, transaction characterisation, or tax liability already assessed on available material. Reconsidering those matters amounts to an impermissible review rather than rectification, rendering the rectification order without jurisdiction. Insistence on Form F is also unsustainable where the receiving State's competent authority has stated that the form is not required or will not be issued for the relevant job-work transactions. An assessee cannot be prejudiced solely by another State's refusal to issue Form F when assessment may be made on other available material. Case-Laws VAT and Sales Tax Mon, 17 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441551