M/S. DEVA METAL POWDERS PVT.LTD. vs COMMISSIONER, TRADE TAX, U.P.

The Supreme Court upheld the Allahabad High Court's decision regarding the applicability of Section 22 of the Uttar Pradesh Sales Tax Act, 1948, and the Central Trade Tax Act, 1956, in rectifying assessment orders for Aluminium powder. The Court clarified that the rectification under Section 22 is valid when based on a prior Supreme Court ruling, specifically citing Hindustan Aluminium Corporation Ltd. v. State of Uttar Pradesh [1981(3) SCC 578]. The Court held that the High Court's interpretation was correct, affirming the rectification of the assessment treating Aluminium powder as an unclassified item subject to tax.