https://www.taxtmi.com/caselaws?id=424898 Rectification under Section 22 of the U.P. Trade Tax Act, 1948 is confined to mistakes apparent from the record and cannot be used to decide a debatable issue or one needing detailed reasoning. On the facts, additions relating to leather and cotton thread were sustained because the assessee's own books showed the purchases, making the omission an apparent mistake. The addition relating to cotton was not sustainable in rectification because the assessee offered a specific explanation that the goods had already suffered tax in the hands of a registered dealer, and that explanation was not shown to be patently false or rejectable without evidence. The principle is that only clear, record-based errors can be corrected in rectification. 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 Rectification under Section 22 of the U.P. Trade Tax Act, 1948 is confined to mistakes apparent from the record and cannot be used to decide a debatable issue or one needing detailed reasoning. On the facts, additions relating to leather and cotton thread were sustained because the assessee's own books showed the purchases, making the omission an apparent mistake. The addition relating to cotton was not sustainable in rectification because the assessee offered a specific explanation that the goods had already suffered tax in the hands of a registered dealer, and that explanation was not shown to be patently false or rejectable without evidence. The principle is that only clear, record-based errors can be corrected in rectification. Case-Laws VAT and Sales Tax Fri, 08 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424898