1991 (2) TMI 361 - HC - VAT and Sales Tax

Summary

The High Court quashed the orders of rectification by the Sales Tax Tribunal, Punjab, stating that the Presiding Officer exceeded jurisdiction by substituting his views for those of his predecessor. The court held that no apparent mistake from the record was pointed out and that it was a case of change of opinion, not covered under section 21-A of the Act. The writ petition was allowed, and parties were to bear their own costs.