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2015 (9) TMI 255 - HC - VAT and Sales TaxApplicability of relevant Notification during assessment Invocation of power under section 22 On basis of inter-state sale effected to buyers in State of Uttar Pradesh, transaction would not attract any tax This was done on basis of Form C made available by respondent dealer but later on, power under Section 22 of UP Trade Tax Act, 1948 was invoked and tax at rate of 2.5% was levied Tribunal disapproved resort to section 22 and allowed appeal Held that:-Respondent submitted that as on date of sale relevant notification would be notification issued by State of U.P. dated 30th October, 2001 and in respect of transactions which took place thereunder, rate of tax is Nil in regard to sales against Form 3-B AO sought to revisit assessment on basis that notification dated 07.02.2000 would be notification which is applicable If original assessment was afflicted with error apparent, undoubtedly, power under section 22 could have been exercised That, in turn, would depend upon question as to whether word in notification is susceptible of only one meaning As noticed, present debate is that notification is capable of another meaning, then matter passes from realm of being undisputed to realm of dispute If that being so, revenue would not have authority to correct any kind of mistake but only mistake which is apparent on face of record Therefore, view taken by Tribunal does not suffer from any infirmity Decided against revenue.
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