TaxTMI 
TaxTMI 
2015 (9) TMI 255
X X X X Extracts X X X X
X X X X Extracts X X X X
.... in favour of two dealers operating in the State of Uttar Pradesh. The assessment was completed on the basis that in respect of the sales effected by the respondent assessee to the dealers in the State of Uttar Pradesh, on the basis of inter-state sale effected to the buyers in the State of Uttar Pradesh, a transaction would not attract any tax. Apparently, this was done on the basis of Form 'C' made available by the respondent dealer. Later on, power under Section 22 of the Uttar Pradesh Trade Tax Act, 1948 (hereinafter referred to as the Act) was invoked. By the assessment, in respect of the transaction by way of inter-state sale it came be visited with tax at the rate of 2.5%. 2. Feeling aggrieved, the assessee appealed. The appeal was ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....return of the assessee in regard to the sale of the product as raw materials. In this context, it is relevant to notice the notification issued by the State of Uttarakhand dated 26.12.2000. It reads as follows: "Whereas, the State Government is satisfied that it is necessary so to do in public interest; Now, Therefore, in exercise of the powers conferred by sub-section (5) of Section 8 of the Central Sales Tax Act, 1956 (Act No.74 of 1956), the Governor is pleased to direct that with effect from the date of publication of this notification in the official Gazzette, the tax payable under sub-section (1) of the said section by any dealer having his place of business in the State of Uttaranchal in respect of the sales by him in the course of....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed by the State of Uttar Pradesh and after the creation of State of Uttarakhand would simply not apply. Therefore, it was perfectly not open to the Assessing Officer to correct the error in which he had fallen by resorting the power under Section 22 of the Act and the Appellate Authority and the Tribunal were in error in not permitting the Assessing Officer to correct the error which was clear. 6. Per contra, Shri Agarwal, learned Senior Counsel appearing on behalf of the assessee would submit that the impugned order does not suffer from any infirmity. He would submit that it has been rightly held that resort cannot be made to Section 22. He would point out that the power under Section 22 of the Act can be invoked only in a case of a matte....
X X X X Extracts X X X X
X X X X Extracts X X X X
....luminium Corpn. case [(1981)3 SCC 578] applied as scrap has always been produced as a result of processing of the original metal. 12. A bare look at Section 22 of the Act makes it clear that a mistake apparent from the record is rectifiable. In order to attract the application of Section 22, the mistake must exist and the same must be apparent from the record. The power to rectify the mistake, however does not cover cases where a revision or review of the order is intended. "Mistake" means to take or understand wrongly or inaccurately; to make an error in interpreting; it is an error, a fault, a misunderstanding, a misconception. "Apparent" means visible; capable of being seen; obvious; plain. It means "open to view visible, evident, appe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....fore, according to him, since it is a case of the statute referred to by way of reference, the subsequent notification even if it is issued by the State of Uttar Pradesh would be applicable. In other words, he would submit that what is relevant is the law applicable as of the date of the sale. As of the date of the sale he would submit in other words that the relevant notification would be the notification issued by the State of U.P. dated 30th October, 2001 and in respect of the transactions which took place thereunder, the rate of tax is Nil in regard to sales against Form 3-B. The Assessing Officer had assessed the assessee as such and, therefore, no shelter could be taken under the provisions of Section 22 of the Act. 9. Though two qu....