1995 (2) TMI 363

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..... 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 Supreme Court reported in [1992] 85 STC 105 [Assistant Commissioner (Assessment), Sales Tax v. Janatha Expeller Co.] re .....

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..... 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 judgment of the Supreme Court delivered in the case reported in [1992] 85 STC 105 [Assistant Commissioner (Assessment .....

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