https://www.taxtmi.com/caselaws?id=233923 The Kerala Value Added Tax Act confines the Appellate Tribunal's review power to orders passed under Section 60(4), which governs disposal of appeals and does not extend to an interim order of the Tribunal itself. Review is therefore available only against a final appellate order, not against interlocutory directions. The rectification provision for an error apparent on the face of the record was also inapplicable because the interim order reflected application of mind to the facts and did not disclose any patent error. The challenge to the rejection of the review petition therefore failed. en-us Tue, 12 Jun 2012 00:00:00 +0530 Sat, 02 Aug 2014 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233923 The Kerala Value Added Tax Act confines the Appellate Tribunal's review power to orders passed under Section 60(4), which governs disposal of appeals and does not extend to an interim order of the Tribunal itself. Review is therefore available only against a final appellate order, not against interlocutory directions. The rectification provision for an error apparent on the face of the record was also inapplicable because the interim order reflected application of mind to the facts and did not disclose any patent error. The challenge to the rejection of the review petition therefore failed. Case-Laws VAT and Sales Tax Tue, 12 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233923