Adhunik Transport Organization Ltd. vs Assistant Commissioner, Commercial Tax and Ors.
Rectification of mistakes: No clerical nor arithmetical mistake in impugned order-Provision of rectification not attracted, Plea to accord opportunity to file documents accepted, Matter remitted-As per s.54 of the Madhya Pradesh Value Added Tax Act 2002 the Commissioner was empowered to rectify his order for correcting any clerical or arithmet [LexDoc Id : 457072]
C.P. Industries vs State of Madhya Pradesh and Anr.
Levy of tax: Payment of income tax in respect of unexplained income not holding good in sales tax case-Reliance placed on income tax returns and findings of enquiry report without assessing contents independently, Violation of principle of natural justice, Impugned orders set aside-The revisional authority vide its order passed under s.55A of the Madhya Pradesh Value Added Tax Act 2002 had held that the petitioner had made total [LexDoc Id : 443299]