Strict compliance with original declaration forms governs concessional sales tax, and duplicate forms cannot support review or relief.

Review was confined to discovery of genuinely new and important facts that were not within the applicant's knowledge despite due diligence, and the assessee's attempt to rely on duplicate declaration forms did not meet that standard. The court also reiterated that concessional sales tax claims require strict compliance with the statutory conditions, including production of the original declaration forms. Duplicate C and H forms were therefore insufficient to support concessional treatment, so the review application was not maintainable and the challenge to the refusal to reopen the original decision failed.

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Issues: Whether the review application was maintainable under the review provision when the assessee sought to rely on duplicate declaration forms, and whether concessional rate of tax could be claimed on the basis of duplicate C and H forms instead of original forms.

Analysis: Review was permissible only on discovery of new and important facts which, after due diligence, were not within the applicant's knowledge when the original order was made. The assessee's plea was not founded on such newly discovered facts but on an attempt to produce duplicate declaration forms and duplicate supporting documents for the same turnover. The governing law on concessional sales tax also required strict compliance with the statutory conditions, and the production of duplicate forms did not satisfy the mandatory requirement of furnishing the original declaration forms for claiming concessional treatment.

Conclusion: The review application was not maintainable and the rejection of review was ; the assessee was not entitled to concessional tax on the basis of duplicate C and H forms.

Final Conclusion: The writ petition failed, and the Tribunal's refusal to reopen the original decision was sustained.

Ratio Decidendi: Review lies only on discovery of genuinely new facts despite due diligence, and concessional sales tax cannot be claimed without strict statutory compliance, including production of the required original declaration forms.

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