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2016 (11) TMI 1074 - HC - VAT and Sales TaxDeduction in respect of the branch transfers in absence of declarations - whether branch transfers to be treated as inter-State sales liable to Central Sales Tax? - rectification of mistake - revisional authority ought to have exercised its powers under section 71 of the MPCT Act to rectify the mistake within the statutory period and if within one year the order has not been rectified, then petitioner is entitled to get it rectified in its term of the said application - Held that: - the contention of the petitioner is liable to be rejected on the ground that sub-section (2) of section (1) has specifically provided that rectification is limited for correcting any clerical or arithmetical mistake or any error arising therein from any accidental slip or omission. The application for rectification which the petitioner has filed as Annexure P/16 is nothing but in the nature of appeal or revision in which the petitioner wants to recall the order dated 27.08.2013 which is beyond the scope of section 71 of the MPCT Act, 1994, therefore, there is no substance in the argument of the petitioner that by virtue of sub-section (2) if the application has not been decided within the specified time, the petitioner shall be entitled to have the order rectified in accordance with his application - The scope of section 71 cannot be enlarged to the extent of reviving or recalling the entire order on merit. The scope is very limited only to correct the mistakes or any error arising therein for accidental slip or omission - petition dismissed - decided against petitioner.
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