https://www.taxtmi.com/caselaws?id=164683 Rectification under section 22 of the U.P. Trade Tax Act is limited to correcting an obvious error apparent from the record and cannot reopen the merits of a concluded appeal. The appellate order had attained finality, while the rectification request sought to revisit withdrawal of a turnover exemption. No patent error was identified in the earlier Tribunal order, and the applicant did not produce the asserted form EI despite an opportunity. The Tribunal's rejection of the rectification application was therefore justified, and the revision failed. en-us Mon, 18 Aug 2008 00:00:00 +0530 Mon, 01 Dec 2014 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164683 Rectification under section 22 of the U.P. Trade Tax Act is limited to correcting an obvious error apparent from the record and cannot reopen the merits of a concluded appeal. The appellate order had attained finality, while the rectification request sought to revisit withdrawal of a turnover exemption. No patent error was identified in the earlier Tribunal order, and the applicant did not produce the asserted form EI despite an opportunity. The Tribunal's rejection of the rectification application was therefore justified, and the revision failed. Case-Laws VAT and Sales Tax Mon, 18 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164683