https://www.taxtmi.com/caselaws?id=161796 A clerical omission in a sales tax registration certificate, where goods sought for resale or use in execution of works contract were recorded as "NIL" despite being included in the application, constitutes an error apparent on the face of the record and an accidental slip or omission. Such an error is rectifiable under the Orissa Sales Tax Rules, and refusal to correct it is inconsistent with the statutory registration scheme. Where rectification is sought of an existing certificate, the correction may relate back to the original effective date, so the amended registration operates retrospectively from that date. en-us Fri, 18 Jul 2003 00:00:00 +0530 Thu, 06 Feb 2014 16:40:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161796 A clerical omission in a sales tax registration certificate, where goods sought for resale or use in execution of works contract were recorded as "NIL" despite being included in the application, constitutes an error apparent on the face of the record and an accidental slip or omission. Such an error is rectifiable under the Orissa Sales Tax Rules, and refusal to correct it is inconsistent with the statutory registration scheme. Where rectification is sought of an existing certificate, the correction may relate back to the original effective date, so the amended registration operates retrospectively from that date. Case-Laws VAT and Sales Tax Fri, 18 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161796