1995 (2) TMI 363

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....of the petitioner filed under section 21-A of the Punjab General Sales Tax Act, 1948, seeking rectification of the order of the Tribunal dated March 27, 1991, which was rejected mainly on the ground that there did not appear to be any mistake apparent from the record, as envisaged under the aforesaid section of the Act. Case of the petitioner is that in view of the subsequent judgment of the Supre....

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.... [1988] 70 STC 191; [1988] 173 ITR 1 and submitted that subsequent judgment of the Supreme Court could be held to be made a basis for rectification as the earlier judgment passed has to be held to be the result of mistake, "apparent from the record". It is submitted and we agree that in view of the judgment in the aforesaid case, the Tribunal was under legal obligation to take into account the jud....