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2015 (8) TMI 683 - HC - VAT and Sales TaxRectification of Mistake – AO granted the exemption from sales tax wrongly beyond the prescribed limit - Applicant was granted exemption from tax under entry-3 of notification no. 7037 by AO in respect of turnover of blacksmithy itemsfor assessment year 2003-04 and 2004-05 – However, for assessment year 2005-06 ex parte assessment order was passed whereby tax at 10% was imposed on items manufactured by applicant – Whether Tribunal was correct to hold that rectification application was not maintainable as there was no mistake apparent on face of record – Held that:- It was not completely deniable by respondents that as per documents available on record turnover of blacksmithy items was exempted up to specified limit – Assessing officer was bound to grant benefit of exemption if it was available in accordance with law to assessee, so as to determine his liability of tax – Tribunal and authorities have committed manifest error of law to hold that mistake as sought to be rectified by applicant, was not mistake apparent on record – In order to attract section 22, mistake must exist and same must be apparent from record – Power to rectify mistake, however, does not cover cases where revision or review of order was intended – Revision hereby allowed – Decided in favour of Assesse.
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