https://www.taxtmi.com/caselaws?id=386116 Rectification under Section 22 of the U.P. Trade Tax Act, 1948 could not be used to withdraw rebate where entitlement depended on a debatable reading of eligibility-certificate documents and the original exemption had commenced before the notification's cut-off date. The earlier certificate showed exemption from 15.05.1997, so the attempt to deny rebate under Notification No. 3913 dated 23.11.2000 was not based on any apparent mistake. The order dated 31.12.2002 was treated only as a continuation of the existing exemption after transfer of the unit, not as a fresh post-cut-off eligibility certificate. The rebate was therefore restored in favour of the assessee. en-us Wed, 18 Sep 2019 00:00:00 +0530 Mon, 23 Sep 2019 07:19:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386116 Rectification under Section 22 of the U.P. Trade Tax Act, 1948 could not be used to withdraw rebate where entitlement depended on a debatable reading of eligibility-certificate documents and the original exemption had commenced before the notification's cut-off date. The earlier certificate showed exemption from 15.05.1997, so the attempt to deny rebate under Notification No. 3913 dated 23.11.2000 was not based on any apparent mistake. The order dated 31.12.2002 was treated only as a continuation of the existing exemption after transfer of the unit, not as a fresh post-cut-off eligibility certificate. The rebate was therefore restored in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 18 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386116