https://www.taxtmi.com/caselaws?id=262766 Non-grant of exemption on undisputed facts was treated as a mistake apparent from the record and therefore rectifiable under section 22 of the U. P. Trade Tax Act, 1948. The unit's certification by the Uttar Pradesh Khadi and Gram Udyog Board was valid for the relevant year, the exemption notification covered the relevant blacksmithy items, and the same benefit had been allowed in earlier years on identical facts. Because rectification is limited to patent errors and not review or revision, the denial of exemption was held to be an apparent mistake and the refusal to rectify was incorrect. en-us Thu, 24 Jul 2014 00:00:00 +0530 Wed, 19 Aug 2015 09:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262766 Non-grant of exemption on undisputed facts was treated as a mistake apparent from the record and therefore rectifiable under section 22 of the U. P. Trade Tax Act, 1948. The unit's certification by the Uttar Pradesh Khadi and Gram Udyog Board was valid for the relevant year, the exemption notification covered the relevant blacksmithy items, and the same benefit had been allowed in earlier years on identical facts. Because rectification is limited to patent errors and not review or revision, the denial of exemption was held to be an apparent mistake and the refusal to rectify was incorrect. Case-Laws VAT and Sales Tax Thu, 24 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262766