https://www.taxtmi.com/caselaws?id=424898 The High Court upheld the tax imposition on purchases of leather and cotton thread from unregistered dealers under Section 22 of the U.P. Trade Tax Act, 1948, due to oversight and lack of evidence. However, the tax imposition on cotton was deemed debatable as the assessee provided a plausible explanation that was not proven false. The Court emphasized that rectification under Section 22 should be limited to clear mistakes apparent on the record and not debatable issues. The revision was partially allowed, favoring the assessee regarding the tax imposition on cotton for the Assessment Year 1999-2000. en-us Fri, 08 Jul 2022 00:00:00 +0530 Tue, 12 Jul 2022 09:12:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424898 The High Court upheld the tax imposition on purchases of leather and cotton thread from unregistered dealers under Section 22 of the U.P. Trade Tax Act, 1948, due to oversight and lack of evidence. However, the tax imposition on cotton was deemed debatable as the assessee provided a plausible explanation that was not proven false. The Court emphasized that rectification under Section 22 should be limited to clear mistakes apparent on the record and not debatable issues. The revision was partially allowed, favoring the assessee regarding the tax imposition on cotton for the Assessment Year 1999-2000. Case-Laws VAT and Sales Tax Fri, 08 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424898