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2000 (3) TMI 953 - SC - VAT and Sales TaxReview v/s rectification - Held that:- Appeal allowed. It is well-known that the scope of rectification is different from the scope of review though sometimes they may overlap. In the present case, if the interpretation adopted by the High Court is to be accepted then the provision for review becomes totally redundant or otiose and there will be no difference between the power of review and power of rectification. As stated earlier, the scheme of the Amendment Act is that an application will have to be made to an authority within the specified date for review of the assessment order or such other order, as the case may be, for varying the same to bring it in terms with the Amendment Act while the period of making the order pursuant to rectification is coalesced with section 39 of the Amendment Act imposing certain limitations of time. Those limitations cannot be read into sub-section (2) of section 39 of the Amendment Act.
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