https://www.taxtmi.com/caselaws?id=150808 Account books produced and relied on in assessment form part of the assessment record, and therefore may also be treated as part of the appellate or revisional record. A rectification provision like section 22 of the U.P. Sales Tax Act is not limited to mistakes of law; it can extend to factual errors that are apparent from the existing record. Relief cannot be refused merely because the point was not raised earlier in appeal or revision. Where the alleged mistake is disclosed by scrutiny of the record itself, the rectification application must be considered on merits. en-us Fri, 13 Sep 1974 00:00:00 +0530 Thu, 23 May 2013 10:28:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150808 Account books produced and relied on in assessment form part of the assessment record, and therefore may also be treated as part of the appellate or revisional record. A rectification provision like section 22 of the U.P. Sales Tax Act is not limited to mistakes of law; it can extend to factual errors that are apparent from the existing record. Relief cannot be refused merely because the point was not raised earlier in appeal or revision. Where the alleged mistake is disclosed by scrutiny of the record itself, the rectification application must be considered on merits. Case-Laws VAT and Sales Tax Fri, 13 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150808