https://www.taxtmi.com/caselaws?id=164361 Rectification under section 22 of the U.P. Trade Tax Act, 1948 is confined to mistakes apparent on the face of the record and cannot be used to re-argue the merits or correct issues needing detailed reasoning. The Tribunal had already considered the objection concerning one ground for rejection of the account books, and the assessment was supported by multiple independent grounds. A mere difference of judicial view did not amount to an apparent error, so the rectification application was rightly rejected. en-us Thu, 24 Jul 2008 00:00:00 +0530 Tue, 22 Apr 2014 17:42:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164361 Rectification under section 22 of the U.P. Trade Tax Act, 1948 is confined to mistakes apparent on the face of the record and cannot be used to re-argue the merits or correct issues needing detailed reasoning. The Tribunal had already considered the objection concerning one ground for rejection of the account books, and the assessment was supported by multiple independent grounds. A mere difference of judicial view did not amount to an apparent error, so the rectification application was rightly rejected. Case-Laws VAT and Sales Tax Thu, 24 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164361