https://www.taxtmi.com/caselaws?id=169030 Imported float glass was considered in relation to the tariff entry for goods and wares made of glass, with plain glass panes excluded from that category. The note states that the classification view was not disturbed, indicating no legal infirmity in the classification treatment discussed. It also explains that rectification under Section 22 of the U.P. Trade Tax Act is confined to correcting a mistake apparent on the record. Where no such patent error is shown, rectification cannot be justified, and the rectification orders were treated as unsustainable. en-us Mon, 25 Aug 2014 00:00:00 +0530 Mon, 06 Apr 2015 21:07:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169030 Imported float glass was considered in relation to the tariff entry for goods and wares made of glass, with plain glass panes excluded from that category. The note states that the classification view was not disturbed, indicating no legal infirmity in the classification treatment discussed. It also explains that rectification under Section 22 of the U.P. Trade Tax Act is confined to correcting a mistake apparent on the record. Where no such patent error is shown, rectification cannot be justified, and the rectification orders were treated as unsustainable. Case-Laws VAT and Sales Tax Mon, 25 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169030