https://www.taxtmi.com/caselaws?id=163730 A rectification proceeding under section 22 of the U.P. Trade Tax Act is confined to correcting mistakes apparent on the face of the record and cannot be used to entertain a fresh deduction claim under section 3F(2)(b)(i) based on alleged inter-State sales under sections 3, 4 and 5 of the Central Sales Tax Act. Because that claim was not raised in the original assessment and its determination would require examination of the nature of the transactions and factual inquiry, it falls outside the limited scope of rectification jurisdiction. An earlier appellate remand did not specifically direct adjudication of that deduction claim. en-us Mon, 07 Aug 2006 00:00:00 +0530 Tue, 08 Apr 2014 13:13:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163730 A rectification proceeding under section 22 of the U.P. Trade Tax Act is confined to correcting mistakes apparent on the face of the record and cannot be used to entertain a fresh deduction claim under section 3F(2)(b)(i) based on alleged inter-State sales under sections 3, 4 and 5 of the Central Sales Tax Act. Because that claim was not raised in the original assessment and its determination would require examination of the nature of the transactions and factual inquiry, it falls outside the limited scope of rectification jurisdiction. An earlier appellate remand did not specifically direct adjudication of that deduction claim. Case-Laws VAT and Sales Tax Mon, 07 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163730