https://www.taxtmi.com/caselaws?id=157708 Review under section 39(7) of the Kerala General Sales Tax Act is confined to newly discovered, important facts that were outside the applicant's knowledge, or could not be produced, despite due diligence when the original order was made. The claim that x-ray films should be treated as photographic films under item 151 of the First Schedule was already available at the time of the original appeal and was therefore not a subsequent discovery. The statutory requirements of discovery and due diligence were not satisfied, and no error of law was shown in the refusal to review. The review applications were held not maintainable. en-us Mon, 16 Aug 1993 00:00:00 +0530 Wed, 09 Oct 2013 17:46:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157708 Review under section 39(7) of the Kerala General Sales Tax Act is confined to newly discovered, important facts that were outside the applicant's knowledge, or could not be produced, despite due diligence when the original order was made. The claim that x-ray films should be treated as photographic films under item 151 of the First Schedule was already available at the time of the original appeal and was therefore not a subsequent discovery. The statutory requirements of discovery and due diligence were not satisfied, and no error of law was shown in the refusal to review. The review applications were held not maintainable. Case-Laws VAT and Sales Tax Mon, 16 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157708