https://www.taxtmi.com/caselaws?id=164649 Rectification under section 22 of the U.P. Trade Tax Act is confined to mistakes apparent from the record, meaning errors that are obvious, patent and identifiable without detailed reasoning or investigation. A disputed classification issue over whether insulating varnish and thinner fell within "paints and varnishes" or constituted an "adhesive" was debatable and involved competing views on tax treatment, so it could not be corrected through rectification. An earlier decision treating the goods under a particular entry did not make the controversy an apparent mistake. The rectification order was therefore unsustainable. en-us Wed, 17 Feb 2010 00:00:00 +0530 Wed, 15 Oct 2014 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164649 Rectification under section 22 of the U.P. Trade Tax Act is confined to mistakes apparent from the record, meaning errors that are obvious, patent and identifiable without detailed reasoning or investigation. A disputed classification issue over whether insulating varnish and thinner fell within "paints and varnishes" or constituted an "adhesive" was debatable and involved competing views on tax treatment, so it could not be corrected through rectification. An earlier decision treating the goods under a particular entry did not make the controversy an apparent mistake. The rectification order was therefore unsustainable. Case-Laws VAT and Sales Tax Wed, 17 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164649