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1974 (10) TMI 70 - SC - VAT and Sales TaxWhether the Parliament in not fixing the rate itself and in adopting the rate applicable to the sale or purchase of goods inside the appropriate State has not laid down any legislative policy and has abdicated its legislative function? Held that:- Appeal dismissed. Since the very question whether such amendment of the law would make the transactions in question exigible to tax is one which is capable of giving rise to considerable argument, the mistake sought to be rectified ceases to be a "mistake apparent on the record", thus making it unamenable to correction under rule 38 of the State Rules. We are unable to accept this argument. It is true that the impugned notice clearly indicates that it is issued pursuant to the amendments made in the law aforementioned. But the fact that elaborate arguments could be constructed as to the interpretation to be placed on a statutory provision, which in one sense renders an earlier rectification of a mistake, would not, in our judgment, make such a mistake one that is not apparent on the record.
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