https://www.taxtmi.com/caselaws?id=163461 Rectification under section 22 of the U.P. Trade Tax Act is limited to an obvious mistake apparent from the record and cannot be used to reopen a debatable issue requiring factual inquiry. The question whether copper wire rod and nickel strips were non-primary metal was at least doubtful on the existing materials, and the Revenue produced no evidence to show that nickel strips were not in primary form. Because the issue depended on investigation rather than a patent error, initiation of rectification proceedings was not justified and the dealer succeeded. en-us Thu, 20 Jan 2005 00:00:00 +0530 Thu, 03 Apr 2014 10:26:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163461 Rectification under section 22 of the U.P. Trade Tax Act is limited to an obvious mistake apparent from the record and cannot be used to reopen a debatable issue requiring factual inquiry. The question whether copper wire rod and nickel strips were non-primary metal was at least doubtful on the existing materials, and the Revenue produced no evidence to show that nickel strips were not in primary form. Because the issue depended on investigation rather than a patent error, initiation of rectification proceedings was not justified and the dealer succeeded. Case-Laws VAT and Sales Tax Thu, 20 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163461