https://www.taxtmi.com/caselaws?id=128505 A review is maintainable where a material fact was not before the HC because it was accepted under a mistake of fact, and that fact later emerges as essential to the earlier decision. The Court found that the sales tax rule had in fact been previously published, contrary to the earlier concession by the State representative. As the real fact of previous publication was not before the Court when the earlier order was made, the review provision was attracted. The earlier order was recalled, the tax revision was dismissed, and costs were awarded to the assessee. en-us Tue, 20 Feb 1962 00:00:00 +0530 Sat, 06 Apr 2013 16:01:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128505 A review is maintainable where a material fact was not before the HC because it was accepted under a mistake of fact, and that fact later emerges as essential to the earlier decision. The Court found that the sales tax rule had in fact been previously published, contrary to the earlier concession by the State representative. As the real fact of previous publication was not before the Court when the earlier order was made, the review provision was attracted. The earlier order was recalled, the tax revision was dismissed, and costs were awarded to the assessee. Case-Laws VAT and Sales Tax Tue, 20 Feb 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128505