https://www.taxtmi.com/caselaws?id=148470 Section 22 of the U.P. Sales Tax Act permits rectification only of a mistake apparent on the face of the record. A classification dispute over cement concrete spun pipes could not be reopened through that power because determining whether the goods were "sanitary fittings" would require fresh examination of the merits and reappraisal of the original assessment. Where the assessing authority had consciously applied a 2 per cent rate, the matter involved an error of judgment rather than a patent or clerical mistake. On that basis, rectification under section 22 was without jurisdiction and the proposed notice was liable to be quashed. en-us Thu, 10 Oct 1968 00:00:00 +0530 Mon, 29 Apr 2013 09:52:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148470 Section 22 of the U.P. Sales Tax Act permits rectification only of a mistake apparent on the face of the record. A classification dispute over cement concrete spun pipes could not be reopened through that power because determining whether the goods were "sanitary fittings" would require fresh examination of the merits and reappraisal of the original assessment. Where the assessing authority had consciously applied a 2 per cent rate, the matter involved an error of judgment rather than a patent or clerical mistake. On that basis, rectification under section 22 was without jurisdiction and the proposed notice was liable to be quashed. Case-Laws VAT and Sales Tax Thu, 10 Oct 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148470