https://www.taxtmi.com/caselaws?id=156198 Review under section 36(6)(a) of the Tamil Nadu General Sales Tax Act is confined to discovery of new and important facts that were not within the applicant's knowledge despite due diligence, and it cannot be used to reargue the matter on the same material. The Tribunal had no jurisdiction to review its earlier order because the material relied on was already within the assessee's possession and there was no finding of due diligence or error apparent on the face of the record. The review order deleting the penalty was therefore unsustainable, and the original order was restored. en-us Thu, 05 Sep 1991 00:00:00 +0530 Mon, 16 Sep 2013 14:09:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156198 Review under section 36(6)(a) of the Tamil Nadu General Sales Tax Act is confined to discovery of new and important facts that were not within the applicant's knowledge despite due diligence, and it cannot be used to reargue the matter on the same material. The Tribunal had no jurisdiction to review its earlier order because the material relied on was already within the assessee's possession and there was no finding of due diligence or error apparent on the face of the record. The review order deleting the penalty was therefore unsustainable, and the original order was restored. Case-Laws VAT and Sales Tax Thu, 05 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156198