Supreme Court · 2007 INSC 1224 · Decided 4 December 2007
M/S. Deva Metal Powders PVT. LTD. v. Commissioner, Trade Tax, U.P.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 1224 · [2007] 12 S.C.R. 893
- Case number
- CIVIL APPEAL No. 5607/2007
- Decided
- 4 December 2007
- Bench
- ARIJIT PASAYAT, P. SATHASIVAM (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
UP. Sales Tax Act, 1948: s.22-Rectification of mistake-When permissible-Held: Permissible when mistake is apparent and its discovery is not dependent on argument or elaboration-Where error c is far from self-evident, it ceases to be apparent-Decision on debatable point of law or fact or failure to cannot be corrected by way of rectification. t Words and phrases: 'mistake ', 'apparent '-Meaning of D Assessce was dealing with Aluminium powder. In the original assessment order, Aluminium powder was treated as metal and accordingly taxed@2.2%. Assessing Officer initiated proceedings
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