https://www.taxtmi.com/caselaws?id=169030 Imported float glass was not treated as plain glass panes for tax classification under the relevant entry covering glass goods while excluding plain glass panes; the Tribunal's classification view disclosed no legal infirmity. Rectification under Section 22 of the U.P. Trade Tax Act requires a mistake apparent on the record. As no patent, rectifiable error was established, the rectification orders lacked justification and could not be sustained. The revision petition failed, with no legal error found in the Tribunal's conclusions on classification or the absence of a rectifiable mistake. 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 not treated as plain glass panes for tax classification under the relevant entry covering glass goods while excluding plain glass panes; the Tribunal's classification view disclosed no legal infirmity. Rectification under Section 22 of the U.P. Trade Tax Act requires a mistake apparent on the record. As no patent, rectifiable error was established, the rectification orders lacked justification and could not be sustained. The revision petition failed, with no legal error found in the Tribunal's conclusions on classification or the absence of a rectifiable mistake. Case-Laws VAT and Sales Tax Mon, 25 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169030