https://www.taxtmi.com/caselaws?id=173062 Section 22 of the U.P. Sales Tax Act permits rectification only of a mistake apparent on the face of the record, not of a debatable error requiring detailed inquiry. The assessment orders had applied a lower rate to sodium silicate without examining the applicable rate, and the settled legal position treated sodium silicate as falling within the taxable category from the inception of the notification. On that basis, the error was held to be patent and amenable to rectification, so the notices issued under section 22 were valid and the challenge failed. en-us Wed, 29 Apr 1970 00:00:00 +0530 Tue, 08 Sep 2015 12:51:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173062 Section 22 of the U.P. Sales Tax Act permits rectification only of a mistake apparent on the face of the record, not of a debatable error requiring detailed inquiry. The assessment orders had applied a lower rate to sodium silicate without examining the applicable rate, and the settled legal position treated sodium silicate as falling within the taxable category from the inception of the notification. On that basis, the error was held to be patent and amenable to rectification, so the notices issued under section 22 were valid and the challenge failed. Case-Laws VAT and Sales Tax Wed, 29 Apr 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173062