https://www.taxtmi.com/caselaws?id=161803 Rectification power under section 22 of the U.P. Trade Tax Act extends only to an apparent mistake on the record and cannot be used to review an earlier decision or re-open a debatable issue. The Tribunal therefore acted beyond jurisdiction when it altered its prior view and fastened tax liability on burnt molasses. The text also states that molasses fell within a special statutory levy framework under the U.P. Sugarcane (Purchase Tax) Act, 1961 and the U.P. Sheera Niyantran Adhiniyam, 1964, so the general trade tax law could not be invoked over the same subject matter. The later order was unsustainable and was quashed. en-us Wed, 06 Feb 2002 00:00:00 +0530 Thu, 06 Feb 2014 17:21:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161803 Rectification power under section 22 of the U.P. Trade Tax Act extends only to an apparent mistake on the record and cannot be used to review an earlier decision or re-open a debatable issue. The Tribunal therefore acted beyond jurisdiction when it altered its prior view and fastened tax liability on burnt molasses. The text also states that molasses fell within a special statutory levy framework under the U.P. Sugarcane (Purchase Tax) Act, 1961 and the U.P. Sheera Niyantran Adhiniyam, 1964, so the general trade tax law could not be invoked over the same subject matter. The later order was unsustainable and was quashed. Case-Laws VAT and Sales Tax Wed, 06 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161803