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Case Law Details

Case Name : Indian Oil Corporation Limited, Vs Deputy Commissioner (ST) – IV (Madras High Court)
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Indian Oil Corporation Limited, Vs Deputy Commissioner (ST) (Madras High Court)

Madras High Court held that section 84 of Tamil Nadu Value Added Tax Act, 2006 provides for the rectification of an error apparent on record and not one which involves discussion, debate or possible multiple opinions.

Facts- The petitioners, in the course of its business, it had purchased Petroleum products, such as Motor Spirit (petrol), High Speed Diesel oil (HSD), furnace oil, Low Sulphur He

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