https://www.taxtmi.com/caselaws?id=150613 An assessment order can be rectified under section 22 of the U.P. Sales Tax Act when it contains an apparent mistake on the face of the record. Here, foodgrains imported from outside Uttar Pradesh were wrongly treated as if the assessee was the first purchaser in the State, leading to purchase tax being levied contrary to law. That error was patent, and the department's inability to identify the true first purchasers did not justify refusal of rectification. The mistake was held rectifiable, and relief was allowed to the assessee. en-us Fri, 03 Aug 1973 00:00:00 +0530 Mon, 20 May 2013 14:18:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150613 An assessment order can be rectified under section 22 of the U.P. Sales Tax Act when it contains an apparent mistake on the face of the record. Here, foodgrains imported from outside Uttar Pradesh were wrongly treated as if the assessee was the first purchaser in the State, leading to purchase tax being levied contrary to law. That error was patent, and the department's inability to identify the true first purchasers did not justify refusal of rectification. The mistake was held rectifiable, and relief was allowed to the assessee. Case-Laws VAT and Sales Tax Fri, 03 Aug 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150613