https://www.taxtmi.com/caselaws?id=101330 The proviso to section 9(1) of the Central Sales Tax Act, 1956 applied to subsequent inter-State sales of declared goods effected by endorsement of railway receipts, so the turnover remained taxable in Uttar Pradesh. The Court rejected the argument that declared goods were outside that proviso and held that the statutory scheme of sections 7 and 8 did not exclude such sales. It further held that failure to apply the proviso was a patent mistake apparent on the record, making rectification under section 22 of the Uttar Pradesh Sales Tax Act, 1948 valid. The rectification was also within limitation because it was made within three years of the assessment order. en-us Wed, 21 Jul 1976 00:00:00 +0530 Tue, 30 Dec 2014 10:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101330 The proviso to section 9(1) of the Central Sales Tax Act, 1956 applied to subsequent inter-State sales of declared goods effected by endorsement of railway receipts, so the turnover remained taxable in Uttar Pradesh. The Court rejected the argument that declared goods were outside that proviso and held that the statutory scheme of sections 7 and 8 did not exclude such sales. It further held that failure to apply the proviso was a patent mistake apparent on the record, making rectification under section 22 of the Uttar Pradesh Sales Tax Act, 1948 valid. The rectification was also within limitation because it was made within three years of the assessment order. Case-Laws VAT and Sales Tax Wed, 21 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101330