https://www.taxtmi.com/caselaws?id=164366 Rectification under section 22 of the U.P. Trade Tax Act is limited to correcting a mistake apparent on the face of the record and cannot be used as a review or to substitute a fresh view on law or facts. A new plea that tax had been refunded to purchasers through credit vouchers could not be introduced for the first time in rectification proceedings when it had not been urged earlier before the authorities or the Tribunal. The Tribunal therefore could not alter its earlier rejection of the refund claim on a debatable issue, and the rectification order was beyond the scope of section 22. en-us Wed, 06 Aug 2008 00:00:00 +0530 Tue, 02 Dec 2014 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164366 Rectification under section 22 of the U.P. Trade Tax Act is limited to correcting a mistake apparent on the face of the record and cannot be used as a review or to substitute a fresh view on law or facts. A new plea that tax had been refunded to purchasers through credit vouchers could not be introduced for the first time in rectification proceedings when it had not been urged earlier before the authorities or the Tribunal. The Tribunal therefore could not alter its earlier rejection of the refund claim on a debatable issue, and the rectification order was beyond the scope of section 22. Case-Laws VAT and Sales Tax Wed, 06 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164366