https://www.taxtmi.com/caselaws?id=235473 A review under the Tamil Nadu General Sales Tax Act is confined to discovery of new and important facts that existed when the original appeal was decided. A later letter or classification order issued after the Tribunal's appellate order could not qualify as a review ground, because subsequent material does not enlarge the statutory review power or justify rehearing the matter as a disguised appeal. The Madras HC held that the Tribunal was not justified in entertaining review on that basis, and the review order was unsustainable; the revision succeeded and the Revenue prevailed. en-us Fri, 14 Jun 2013 00:00:00 +0530 Wed, 09 Jul 2014 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235473 A review under the Tamil Nadu General Sales Tax Act is confined to discovery of new and important facts that existed when the original appeal was decided. A later letter or classification order issued after the Tribunal's appellate order could not qualify as a review ground, because subsequent material does not enlarge the statutory review power or justify rehearing the matter as a disguised appeal. The Madras HC held that the Tribunal was not justified in entertaining review on that basis, and the review order was unsustainable; the revision succeeded and the Revenue prevailed. Case-Laws VAT and Sales Tax Fri, 14 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235473