https://www.taxtmi.com/caselaws?id=152739 Review under section 36(6) of the Tamil Nadu General Sales Tax Act is maintainable only where new and important facts are discovered after the original order, and those facts were not within the applicant's knowledge or could not have been produced earlier despite due diligence. The due diligence requirement applies both to lack of prior knowledge and to the inability to produce the material at the earlier stage. On the material placed, no genuinely new and important fact was shown, and there was no satisfactory basis to find that the alleged material could not have been produced before. The review petitions were therefore not maintainable. en-us Thu, 12 Jul 1979 00:00:00 +0530 Tue, 09 Jul 2013 15:53:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152739 Review under section 36(6) of the Tamil Nadu General Sales Tax Act is maintainable only where new and important facts are discovered after the original order, and those facts were not within the applicant's knowledge or could not have been produced earlier despite due diligence. The due diligence requirement applies both to lack of prior knowledge and to the inability to produce the material at the earlier stage. On the material placed, no genuinely new and important fact was shown, and there was no satisfactory basis to find that the alleged material could not have been produced before. The review petitions were therefore not maintainable. Case-Laws VAT and Sales Tax Thu, 12 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152739