https://www.taxtmi.com/caselaws?id=433097 The Tribunal's decision to reject the rectification application under Section 22 of the U.P. Trade Tax Act, 1948 was upheld. The Court concluded that rectification is limited to correcting patent errors and not for revisiting final decisions or debatable points of law. All revisions were dismissed, favoring the Revenue. en-us Mon, 16 Jan 2023 00:00:00 +0530 Fri, 21 Jun 2024 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433097 The Tribunal's decision to reject the rectification application under Section 22 of the U.P. Trade Tax Act, 1948 was upheld. The Court concluded that rectification is limited to correcting patent errors and not for revisiting final decisions or debatable points of law. All revisions were dismissed, favoring the Revenue. Case-Laws VAT and Sales Tax Mon, 16 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433097