https://www.taxtmi.com/caselaws?id=57891 A patent error of law apparent from the record can be rectified where the earlier appellate order rested on a legal basis later overruled by the Supreme Court. The Tribunal held that a mistake may be brought to its notice by the Department without affecting jurisdiction to rectify it, and rejected the objection that a fresh notice was required because the dealer had adequate notice of the point to be corrected and showed no prejudice. The rectification proceedings were therefore maintainable, the earlier allowance of the appeals was set aside, and the appeals were restored for hearing on merits. en-us Fri, 30 Jan 1976 00:00:00 +0530 Wed, 15 Dec 2010 12:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57891 A patent error of law apparent from the record can be rectified where the earlier appellate order rested on a legal basis later overruled by the Supreme Court. The Tribunal held that a mistake may be brought to its notice by the Department without affecting jurisdiction to rectify it, and rejected the objection that a fresh notice was required because the dealer had adequate notice of the point to be corrected and showed no prejudice. The rectification proceedings were therefore maintainable, the earlier allowance of the appeals was set aside, and the appeals were restored for hearing on merits. Case-Laws VAT and Sales Tax Fri, 30 Jan 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57891