https://www.taxtmi.com/caselaws?id=127466 Section 12-A(6)(a) of the Madras General Sales Tax Act permits review only on the basis of facts not before the Appellate Tribunal when it made the order. The provision cannot be expanded to treat additional evidence as a new fact, and it is not equivalent to Order 47 CPC. Where the basic fact was already before the Tribunal, a party cannot seek review merely because the supporting evidence was not produced or was insufficient at the original hearing. Review is confined to genuinely new factual matters, so the assessee was not entitled to a second opportunity to prove the same case. en-us Mon, 08 Aug 1955 00:00:00 +0530 Mon, 11 Mar 2013 10:30:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127466 Section 12-A(6)(a) of the Madras General Sales Tax Act permits review only on the basis of facts not before the Appellate Tribunal when it made the order. The provision cannot be expanded to treat additional evidence as a new fact, and it is not equivalent to Order 47 CPC. Where the basic fact was already before the Tribunal, a party cannot seek review merely because the supporting evidence was not produced or was insufficient at the original hearing. Review is confined to genuinely new factual matters, so the assessee was not entitled to a second opportunity to prove the same case. Case-Laws VAT and Sales Tax Mon, 08 Aug 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127466