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2010 (2) TMI 1097 - HC - VAT and Sales TaxRectification of mistakes - Held that:- In the facts and circumstances of the present case, the issue was clearly debatable as to whether the item produced by the assessee was "varnish and paints" or an "adhesive", for which different rates of tax had been prescribed. There was no mistake which was apparent on the face which could have been rectified under section 22 of the Act. Thus it is patently clear that the issue being a debatable one it was not within the scope or the jurisdiction of the application under section 22 of the Act to make such an rectification. The order passed by the Tribunal is thus set aside. Revision allowed.
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