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TMI Blog2004 (4) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... gle Judge of this Court in C.S.T. v. Amur Jyoti Industries, 1986 U.P.T.C. 391, copy of which is Annexure-2 to the petition. True copy of the assessment orders under the U.P. and Central Sales Tax Act are Annexures- 3 and 4 to the writ petition. 3. Subsequently the impugned notice dated 10.2.1989 under Section 22 of the U.P. Sales fax Act was issued, copy of which is Annexure-1 to the writ petition. A similar notice was issued for all the three assessment orders in question. It is this notice which has been challenged in this petition. 4. Learned counsel for the petitioner submitted that the impugned notice under Section 22 of the Act was invalid because there was no error apparent on the record for issuing such a notice. He has also p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 3-D of the Act, 'de-oiled cake' was excluded from the entry 'oil cake'. 10. From the above facts it appears that prior to Notification No. 2994 and 2995 dated 3.4.1975 oil cake was exempted, but vide aforesaid Notification No. 2995 dated 3.4.1975 it was made liable to tax @ 2%. Although oil cake includes de-oiled cake, but to clarify this position the aforesaid Notification No. 8447 dated 1.10.1975 was issued which specifically provided 'oil cake' (including de-oiled cake) to be liable to tax @ 4%. Since then the taxability on de-oiled cake is continuing, which fact is further evident from specific Notifications No. 5787 dated 7.9.1981 and 3712 dated 5.6.1985. 11. Since the period of assessment involved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Supreme Court in S.T.O. v. Darling Dairy Products, (1994) 94 S.T.C. 93. 14. In Narain Chemical Industries v. Sales Tax Officer 1970 U.P.T.C. 605 a division Bench of this Court held following the earlier division Bench decision in C.S.T. v. Rohilkhand Glass Syndicate Works (1969) 24 S.T.C. 413 that a mistake in applying the rate cannot be corrected under Section 21, but can be corrected under Section 22 of the U.P. Sales Tax Act. 15. Thus there is a difference between Sections 21 and 22 of the U.P. Sales Tax Act (now known as U.P. Trade Tax Act). The limitations in Section 21 are not contained in Section 22. A similar view was taken in the analogous provision in the Income Tax Act by the Supreme Court in M.K. Venkatachalam, In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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