https://www.taxtmi.com/caselaws?id=156189 Review jurisdiction under section 36(6)(a) of the Tamil Nadu General Sales Tax Act, 1959 is limited to discovery of new and important facts that were not within the applicant's knowledge and could not, with due diligence, be produced when the original order was made. A subsequent High Court judgment is not a new fact and cannot by itself found a review. Review is a statutory power and cannot be enlarged beyond the express limits fixed by the Legislature, nor used as an appeal in disguise. On that basis, the Tribunal was not justified in reopening its earlier order. en-us Wed, 20 Feb 1991 00:00:00 +0530 Mon, 16 Sep 2013 12:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156189 Review jurisdiction under section 36(6)(a) of the Tamil Nadu General Sales Tax Act, 1959 is limited to discovery of new and important facts that were not within the applicant's knowledge and could not, with due diligence, be produced when the original order was made. A subsequent High Court judgment is not a new fact and cannot by itself found a review. Review is a statutory power and cannot be enlarged beyond the express limits fixed by the Legislature, nor used as an appeal in disguise. On that basis, the Tribunal was not justified in reopening its earlier order. Case-Laws VAT and Sales Tax Wed, 20 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156189