M/S. Deva Metal Powders Pvt. Ltd vs Commissioner, Trade Tax, U.P

The Supreme Court upheld the Allahabad High Court's ruling that Section 22 of the Uttar Pradesh Sales Tax Act, 1948, applies to rectify mistakes in tax assessments. The Court clarified that the rectification process can be initiated based on prior judgments, specifically referencing Hindustan Aluminium Corporation Ltd. v. State of Uttar Pradesh [1981(3) SCC 578]. The Court ruled that the classification of Aluminium powder as an unclassified item was valid under Section 22, affirming the High Court's decision to sustain the rectification of the assessment order.