https://www.taxtmi.com/caselaws?id=238762 Rectification under the Madhya Pradesh Value Added Tax Act was confined to clerical, arithmetical, or omission-based errors, and it was not maintainable where the relevant documents were not before the Assessing Officer when the order was passed. However, because later-received documents were said to bear on whether the goods were in transit for sale in Madhya Pradesh, the matter was remanded for fresh consideration. The rectification challenge therefore failed, but the assessment orders were set aside so the Assessing Officer could reconsider the dispute after examining the subsequently produced material. en-us Fri, 04 Oct 2013 00:00:00 +0530 Fri, 11 Jul 2014 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238762 Rectification under the Madhya Pradesh Value Added Tax Act was confined to clerical, arithmetical, or omission-based errors, and it was not maintainable where the relevant documents were not before the Assessing Officer when the order was passed. However, because later-received documents were said to bear on whether the goods were in transit for sale in Madhya Pradesh, the matter was remanded for fresh consideration. The rectification challenge therefore failed, but the assessment orders were set aside so the Assessing Officer could reconsider the dispute after examining the subsequently produced material. Case-Laws VAT and Sales Tax Fri, 04 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238762