https://www.taxtmi.com/caselaws?id=46738 Rectification under Section 55 of the Tamil Nadu General Sales Tax Act can be invoked when a later Supreme Court ruling declares the correct legal position on taxability, because a contrary assessment or appellate order then reflects an error apparent on the face of the record, provided the application is otherwise timely and maintainable. The note distinguishes earlier Revenue authorities on rectification and states that later authoritative declarations of law may justify correction of the apparent legal mistake. On that basis, rectification is maintainable and relief follows for the assessee. 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 can be invoked when a later Supreme Court ruling declares the correct legal position on taxability, because a contrary assessment or appellate order then reflects an error apparent on the face of the record, provided the application is otherwise timely and maintainable. The note distinguishes earlier Revenue authorities on rectification and states that later authoritative declarations of law may justify correction of the apparent legal mistake. On that basis, rectification is maintainable and relief follows for the assessee. Case-Laws VAT and Sales Tax Fri, 21 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46738