https://www.taxtmi.com/caselaws?id=148707 Rectification under section 22 of the U.P. Sales Tax Act is confined to a mistake apparent from the record as it stood when the assessment order was made. Post-assessment material, including 'C' Forms obtained after completion of assessment and not forming part of the record at that time, cannot be used to create such an apparent mistake. On that basis, the request for rectification was rejected and the challenge to the refusal failed. en-us Thu, 18 Sep 1969 00:00:00 +0530 Thu, 02 May 2013 14:03:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148707 Rectification under section 22 of the U.P. Sales Tax Act is confined to a mistake apparent from the record as it stood when the assessment order was made. Post-assessment material, including 'C' Forms obtained after completion of assessment and not forming part of the record at that time, cannot be used to create such an apparent mistake. On that basis, the request for rectification was rejected and the challenge to the refusal failed. Case-Laws VAT and Sales Tax Thu, 18 Sep 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148707