https://www.taxtmi.com/caselaws?id=160091 The court held that the refined mustard and sunflower oils should be taxed at 2.5% under entry 31(a) of the U.P. Trade Tax Act, 1948, and not at 10% under entry 31(b) as contended by the authorities. It was determined that refining does not change the basic character of the oils, and they should be taxed based on their original identity. Additionally, the court emphasized that rectification under Section 22 was not permissible for debatable tax liability questions, reinforcing the limited scope of rectification provisions. Both revisions were allowed, setting aside previous orders and restoring the original assessment taxing the oils at 2.5%. en-us Fri, 03 Mar 2000 00:00:00 +0530 Mon, 09 Dec 2013 16:24:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160091 The court held that the refined mustard and sunflower oils should be taxed at 2.5% under entry 31(a) of the U.P. Trade Tax Act, 1948, and not at 10% under entry 31(b) as contended by the authorities. It was determined that refining does not change the basic character of the oils, and they should be taxed based on their original identity. Additionally, the court emphasized that rectification under Section 22 was not permissible for debatable tax liability questions, reinforcing the limited scope of rectification provisions. Both revisions were allowed, setting aside previous orders and restoring the original assessment taxing the oils at 2.5%. Case-Laws VAT and Sales Tax Fri, 03 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160091