Supreme Court of India
Assistant Commercial Taxes Officer v. M/s Makkad Plastic Agencies
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From the headnote
Rajasthan Sales Tax Act, 1994: s.37 - Rectification of error apparent on the face of the record - Exercise of power vested u/s.37 - Scope and ambit- Held: The scope and ambit of the power u/s.37 is circumscribed and restricted within the ambit of the power vested by the said Section - Such a power is neither a power of review nor is akin to the power of revision but is only a power to rectify a mistake apparent on the face o of the record and for which re-appreciation of the entire records is neither possible nor called for - Rectification implies the correction of an error or removal of
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