https://www.taxtmi.com/caselaws?id=99118 Section 12-A(6)(a) of the Madras General Sales Tax Act permits review only on facts that were genuinely not before the Appellate Tribunal when it made its order, including evidentiary facts omitted through oversight, mistake, or error. It does not allow a party to withhold or suppress material evidence deliberately and then seek a second chance to prove its case. The provision must be construed to avoid rewarding negligence or fraud. On the stated facts, review was not maintainable because the evidence had been intentionally withheld, and the ruling went against the assessee. en-us Fri, 29 Apr 1960 00:00:00 +0530 Tue, 02 Sep 2014 20:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99118 Section 12-A(6)(a) of the Madras General Sales Tax Act permits review only on facts that were genuinely not before the Appellate Tribunal when it made its order, including evidentiary facts omitted through oversight, mistake, or error. It does not allow a party to withhold or suppress material evidence deliberately and then seek a second chance to prove its case. The provision must be construed to avoid rewarding negligence or fraud. On the stated facts, review was not maintainable because the evidence had been intentionally withheld, and the ruling went against the assessee. Case-Laws VAT and Sales Tax Fri, 29 Apr 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99118