https://www.taxtmi.com/caselaws?id=103560 Rectification under the U.P. Sales Tax Act was confined to mistakes apparent on the face of the record and had to be sought within three years from the date of the order. The Court held that, on the facts accepted by the High Court, the rectification application was filed after expiry of that period, with no material to displace that finding. Because the request was time-barred, rectification jurisdiction did not arise, and the later amendment did not assist on the record before the Court. The challenge to the High Court's view therefore failed. en-us Thu, 25 Feb 1993 00:00:00 +0530 Sat, 07 Sep 2013 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103560 Rectification under the U.P. Sales Tax Act was confined to mistakes apparent on the face of the record and had to be sought within three years from the date of the order. The Court held that, on the facts accepted by the High Court, the rectification application was filed after expiry of that period, with no material to displace that finding. Because the request was time-barred, rectification jurisdiction did not arise, and the later amendment did not assist on the record before the Court. The challenge to the High Court's view therefore failed. Case-Laws VAT and Sales Tax Thu, 25 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103560