https://www.taxtmi.com/caselaws?id=155533 Section 22 of the U.P. Sales Tax Act permits rectification only where a mistake apparent from the record exists in the order sought to be corrected. The Tribunal's order could not be rectified to raise the tax rate because the alleged error arose, if at all, at the assessment stage, and the merger of the assessment order into the appellate order did not transfer that original mistake into the Tribunal's record. The availability of reassessment under section 21 for tax assessed at a lower rate than legally payable confirmed that section 22 was not the proper mechanism for enhancement. No rectifiable mistake was shown in the Tribunal's order. en-us Thu, 08 Jan 1987 00:00:00 +0530 Thu, 05 Sep 2013 12:48:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155533 Section 22 of the U.P. Sales Tax Act permits rectification only where a mistake apparent from the record exists in the order sought to be corrected. The Tribunal's order could not be rectified to raise the tax rate because the alleged error arose, if at all, at the assessment stage, and the merger of the assessment order into the appellate order did not transfer that original mistake into the Tribunal's record. The availability of reassessment under section 21 for tax assessed at a lower rate than legally payable confirmed that section 22 was not the proper mechanism for enhancement. No rectifiable mistake was shown in the Tribunal's order. Case-Laws VAT and Sales Tax Thu, 08 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155533