In this Appeal three questions arise for determination: (i) Whether in the facts and circumstances of the case the proviso to section 9(1) of the was applicable so as to enable the State of Uttar Pradesh to levy and collect Central Sales Tax in respect of the subsequent sales of coal effected by the Appellants to consum ers in the State of U.P. ? (ii) Whether the Sales Tax Officer, Moradabad had no jurisdiction to rectify the assessment for the year 1966 67 as there was no error apparent on the face of the record of the original assess ment (section 22 of the U.P. Sales Tax Act, 1948)? (iii) Whether the order of rectification passed under section 22 of the U.P. Sales Tax Act on 26th March, 1974 (for the assessment year 1966 67) and communicated to the Appellants on 31st March, 1974 was barred by limitation as it could not be said to be "within.