https://www.taxtmi.com/caselaws?id=193400 Section 22 of the U.P. Sales Tax Act was treated as available to correct an assessment where the wrong tax rate had been applied after the legal position on the nature of the goods was settled. The Court rejected the argument that the error was not apparent on the record and held that a mistaken rate based on an incorrect classification is rectifiable. It further held that pumping sets are not agricultural implements; they are machinery for tax purposes and therefore attract the higher rate of tax. en-us Tue, 09 May 1978 00:00:00 +0530 Thu, 27 Jul 2017 12:01:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193400 Section 22 of the U.P. Sales Tax Act was treated as available to correct an assessment where the wrong tax rate had been applied after the legal position on the nature of the goods was settled. The Court rejected the argument that the error was not apparent on the record and held that a mistaken rate based on an incorrect classification is rectifiable. It further held that pumping sets are not agricultural implements; they are machinery for tax purposes and therefore attract the higher rate of tax. Case-Laws VAT and Sales Tax Tue, 09 May 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193400