https://www.taxtmi.com/caselaws?id=159663 Rectification under section 22 of the U.P. Sales Tax Act, 1948 was not available because the characterization of diesel engine pumping sets as agricultural implements or taxable machinery involved a debatable issue and not a mistake apparent on the record. The Tribunal had already made a finding that the pumping sets were agricultural power-driven implements, and that finding was treated as one of fact. A disputed classification of that nature could not be reopened in rectification proceedings. The long lapse of time and the assessment year in question also supported refusal of interference. en-us Wed, 02 Dec 1998 00:00:00 +0530 Thu, 28 Nov 2013 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159663 Rectification under section 22 of the U.P. Sales Tax Act, 1948 was not available because the characterization of diesel engine pumping sets as agricultural implements or taxable machinery involved a debatable issue and not a mistake apparent on the record. The Tribunal had already made a finding that the pumping sets were agricultural power-driven implements, and that finding was treated as one of fact. A disputed classification of that nature could not be reopened in rectification proceedings. The long lapse of time and the assessment year in question also supported refusal of interference. Case-Laws VAT and Sales Tax Wed, 02 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159663