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2014 (4) TMI 954 - HC - VAT and Sales TaxRevision of an order - Taxability u/s 58 of the Value Added Tax Act - whether a judgment of this Court delivered subsequent to the passing of an order of assessment wherein a different view has been taken in respect of taxability, would justify exercise of power u/s 22 of U.P. Sales Tax Act, 1948 on the part of Assessing Authority for revising the already made assessment order –Held That:- Decision in Concrete Spun Pipe Works Versus The Sales Tax Officer, Sector V, Kanpur [1968 (10) TMI 90 - ALLAHABAD HIGH COURT] and Master Construction Co. (P.) Ltd. Versus The State of Orissa and Another [1965 (12) TMI 108 - SUPREME COURT OF INDIA] followed – if the taxing authority while passing order of assessment has given a judgment, exercising his power as a consequence of conscious deliberation then it cannot be said that there is any mistake apparent on the face of record justifying revision of assessment order u/s 22 - The jurisdiction of Assessing Authority is confined to rectification of mistake apparent on the face of record of assessment - When there is a conscious deliberation in making a judgment, question of mistake cannot arise – other aspect that it must be apparent on the face of record that is to say it is not an error which depends for its discovery, elaborate arguments on questions of fact or law - Tribunal is correct and the order passed by Assessing Authority is beyond the purview of Section 22 – Decided against revenue.
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