Supreme Court of India
M/s. Deva Metal Powders Pvt. Ltd. v. Commissioner, Trade Tax, U.P.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the 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 apply the law to set of facts which remains to be investigated cannot be corrected by way of rectification. t Words and phrases: 'mistake ', 'apparent '-Meaning of Assessce was dealing with Aluminium powder. In the original assessment order, Aluminium powder was treated as metal and accordingly
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