https://www.taxtmi.com/caselaws?id=161661 Rectification under section 22 of the U.P. Trade Tax Act, 1948 is limited to an error apparent on the face of the record, and reassessment under section 21 cannot rest on a merely debatable classification issue. Where the original assessment had consciously examined the taxability and rate applicable to items such as chocolate, toffee and refined mustard oil, later reliance on a context-specific decision concerning exemption could not by itself justify reopening. The document also notes that the availability of an alternative statutory remedy is not an absolute bar to writ jurisdiction, particularly where the dispute turns on a legal question and the interpretation of precedent, though appealable orders may still be left to statutory remedies. en-us Wed, 19 Feb 2003 00:00:00 +0530 Mon, 03 Feb 2014 16:51:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161661 Rectification under section 22 of the U.P. Trade Tax Act, 1948 is limited to an error apparent on the face of the record, and reassessment under section 21 cannot rest on a merely debatable classification issue. Where the original assessment had consciously examined the taxability and rate applicable to items such as chocolate, toffee and refined mustard oil, later reliance on a context-specific decision concerning exemption could not by itself justify reopening. The document also notes that the availability of an alternative statutory remedy is not an absolute bar to writ jurisdiction, particularly where the dispute turns on a legal question and the interpretation of precedent, though appealable orders may still be left to statutory remedies. Case-Laws VAT and Sales Tax Wed, 19 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161661