https://www.taxtmi.com/caselaws?id=46738 Rectification under Section 55 of the Tamil Nadu General Sales Tax Act may correct an assessment or appellate order that conflicts with a subsequent Supreme Court pronouncement settling the law on taxability. Such a conflict constitutes an error apparent on the face of the record, provided the rectification application is filed within the statutory time limit and is otherwise maintainable. Earlier Revenue authorities were distinguished because they did not address rectification on the same basis. The later Supreme Court position and supporting decisions recognise rectification as available to remedy an apparent legal error arising from an authoritative declaration of law. en-us Fri, 21 Nov 2003 00:00:00 +0530 Tue, 02 Jul 2024 13:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46738 Rectification under Section 55 of the Tamil Nadu General Sales Tax Act may correct an assessment or appellate order that conflicts with a subsequent Supreme Court pronouncement settling the law on taxability. Such a conflict constitutes an error apparent on the face of the record, provided the rectification application is filed within the statutory time limit and is otherwise maintainable. Earlier Revenue authorities were distinguished because they did not address rectification on the same basis. The later Supreme Court position and supporting decisions recognise rectification as available to remedy an apparent legal error arising from an authoritative declaration of law. Case-Laws VAT and Sales Tax Fri, 21 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46738