1987 (1) TMI 476 - HC - VAT and Sales Tax

Summary

The Revenue filed a revision against the Tribunal's order under the Central Sales Tax Act for the assessment year 1975-76. The Tribunal rejected the Revenue's application for rectification under section 22 of the U.P. Sales Tax Act, stating no mistake was apparent from the record. The court held that any mistake in the tax rate was in the assessing officer's order, not the Tribunal's. The court dismissed the revision, stating the remedy for reassessment is under section 21 of the Act.