https://www.taxtmi.com/caselaws?id=164095 Mefron gas was treated as chloro-flouro hydrocarbon and, on that basis, classified as a chemical taxable at 10% rather than as an accessory to refrigeration and air-conditioners taxable at 15%. The record did not show that mefron gas was a different substance, and the material before the assessing authority was insufficient to dislodge the classification finding. The Court also held that a disputed question of fact or a debatable question of law cannot be reopened in rectification proceedings under section 22 of the U.P. Trade Tax Act, 1948. The rectification was therefore sustained and the Revenue's challenge failed. en-us Mon, 18 Aug 2008 00:00:00 +0530 Thu, 17 Apr 2014 15:45:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164095 Mefron gas was treated as chloro-flouro hydrocarbon and, on that basis, classified as a chemical taxable at 10% rather than as an accessory to refrigeration and air-conditioners taxable at 15%. The record did not show that mefron gas was a different substance, and the material before the assessing authority was insufficient to dislodge the classification finding. The Court also held that a disputed question of fact or a debatable question of law cannot be reopened in rectification proceedings under section 22 of the U.P. Trade Tax Act, 1948. The rectification was therefore sustained and the Revenue's challenge failed. Case-Laws VAT and Sales Tax Mon, 18 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164095