https://www.taxtmi.com/caselaws?id=337194 A rectification provision could be used to correct an apparent mistake where the Tax Board had overlooked the admitted fact that the transporter had already compounded the matter on the same facts and the Revenue had accepted that payment. The Court treated the rectification as a correction of record, not a disguised review, and upheld the revised order. It also accepted the concurrent factual finding that there was no collusion between the driver/incharge and the transporter, so the penalty challenge against the driver/incharge could not be sustained. The Revenue's petition was dismissed. en-us Fri, 25 Nov 2016 00:00:00 +0530 Thu, 05 Jan 2017 09:09:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337194 A rectification provision could be used to correct an apparent mistake where the Tax Board had overlooked the admitted fact that the transporter had already compounded the matter on the same facts and the Revenue had accepted that payment. The Court treated the rectification as a correction of record, not a disguised review, and upheld the revised order. It also accepted the concurrent factual finding that there was no collusion between the driver/incharge and the transporter, so the penalty challenge against the driver/incharge could not be sustained. The Revenue's petition was dismissed. Case-Laws VAT and Sales Tax Fri, 25 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337194