Review jurisdiction is limited and additional sales tax was not payable because turnover stayed below the statutory threshold.

Review jurisdiction is limited to discovery of new and important matter, an error apparent on the face of the record, or similar grounds, and it cannot be used as a disguised appeal to reargue the assessment on facts or law. Applying that standard, the Tribunal's refusal to reopen the assessment was justified because no fresh material or patent error was shown. On the tax issue, the amended slab-based provision depended on annual taxable turnover, and the dealer's turnover for the relevant year was below the statutory threshold for additional sales tax. The challenge therefore failed, and the finding that additional sales tax was not payable was upheld.

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Issues: Whether the dismissal of the State's review application and the deletion of additional sales tax were sustainable when the dealer's annual taxable turnover did not cross the statutory threshold.

Analysis: The review jurisdiction is confined to discovery of new and important matter, an error apparent on the face of the record, or analogous grounds. It cannot be invoked merely to reargue the merits of the assessment order or to substitute a different view on facts or law. On the merits, the amended provision introducing the revised slab structure applied on the basis of annual taxable turnover, and the record showed that the dealer's turnover for the relevant year was below the threshold attracting additional sales tax. In the absence of any fresh material or patent error, the Tribunal was justified in refusing review.

Conclusion: The challenge to the dismissal of the review failed, and the finding that additional sales tax was not leviable was upheld in favour of the assessee.

Final Conclusion: The revision was dismissed, leaving intact the Tribunal's decision that additional sales tax was not payable on the facts of the case.

Ratio Decidendi: Review cannot be used as a disguised appeal, and additional sales tax is not exigible where the dealer's annual taxable turnover does not cross the prescribed statutory threshold.

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