https://www.taxtmi.com/caselaws?id=48122 Section 22 of the Uttar Pradesh Sales Tax Act, 1948 permits rectification only of a patent mistake apparent from the record; it cannot be used to revise, review, or substitute the original order. A debatable point of law or a disputed question of fact falls outside that power because it would require detailed reasoning or investigation. Applying that standard, the attempted correction based on an inferential application of earlier authority to aluminium powder was not an error apparent on the face of the record. Rectification was therefore impermissible, and the assessee succeeded on this issue. en-us Tue, 04 Dec 2007 00:00:00 +0530 Fri, 17 Oct 2025 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48122 Section 22 of the Uttar Pradesh Sales Tax Act, 1948 permits rectification only of a patent mistake apparent from the record; it cannot be used to revise, review, or substitute the original order. A debatable point of law or a disputed question of fact falls outside that power because it would require detailed reasoning or investigation. Applying that standard, the attempted correction based on an inferential application of earlier authority to aluminium powder was not an error apparent on the face of the record. Rectification was therefore impermissible, and the assessee succeeded on this issue. Case-Laws VAT / Sales Tax Tue, 04 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48122