https://www.taxtmi.com/caselaws?id=148450 Rectification under section 22 of the U.P. Sales Tax Act was confined to a mistake apparent on the face of the record. Where the original assessment on remand showed that the Sales Tax Officer had applied his mind to the material and deliberately concluded that the turnover was not taxable in the assessee's hands, the alleged error was not patent. A correction requiring detailed examination of facts or law, or elaborate argument, fell outside rectification. The attempted invocation of section 22 was therefore without jurisdiction and the rectification orders could not be sustained. en-us Wed, 04 Dec 1968 00:00:00 +0530 Sat, 27 Apr 2013 11:00:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148450 Rectification under section 22 of the U.P. Sales Tax Act was confined to a mistake apparent on the face of the record. Where the original assessment on remand showed that the Sales Tax Officer had applied his mind to the material and deliberately concluded that the turnover was not taxable in the assessee's hands, the alleged error was not patent. A correction requiring detailed examination of facts or law, or elaborate argument, fell outside rectification. The attempted invocation of section 22 was therefore without jurisdiction and the rectification orders could not be sustained. Case-Laws VAT and Sales Tax Wed, 04 Dec 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148450