Section 39(2) in The M.P. Vanijyik Kar Adhiniyam, 1994
(2)If the Commissioner is satisfied that due to an error committed by the dealer while crediting any amount payable under this Act or the Act repealed by this Act or the Central Sales Tax Act, 1956 (No. 74 of 1956) into Government treasury the amount so paid cannot be accounted for the purpose for which it is credited, he shall subject to the provisions of sub-section (4) cause refund to be made of that amount in the manner prescribed either in cash or at the option of the dealer by adjustment of such refundable amount towards the amount of tax due in respect of any other year from him.
