https://www.taxtmi.com/caselaws?id=160217 Rectification under section 45(1)(i) of the Madhya Pradesh General Sales Tax Act was confined to mistakes apparent from the record and could not be used to revisit the merits of an earlier revision order. A change of view on the rate of set-off, where the issue was legally disputed and supported by rival authorities, was not an obvious clerical or record error. The Additional Commissioner therefore lacked jurisdiction to withdraw the earlier set-off order and substitute a different view. The rectification order was quashed. en-us Wed, 27 Oct 1999 00:00:00 +0530 Wed, 11 Dec 2013 18:04:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160217 Rectification under section 45(1)(i) of the Madhya Pradesh General Sales Tax Act was confined to mistakes apparent from the record and could not be used to revisit the merits of an earlier revision order. A change of view on the rate of set-off, where the issue was legally disputed and supported by rival authorities, was not an obvious clerical or record error. The Additional Commissioner therefore lacked jurisdiction to withdraw the earlier set-off order and substitute a different view. The rectification order was quashed. Case-Laws VAT and Sales Tax Wed, 27 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160217