https://www.taxtmi.com/caselaws?id=160567 Review under section 41 of the Haryana General Sales Tax Act was held maintainable where the Tribunal corrected a patent legal error in its earlier appellate order, because review is confined to new matter, apparent error, or other sufficient reason and cannot be used as a second appeal. The challenge to the recall therefore failed. On exemption from purchase tax, section 5(3) of the Central Sales Tax Act applies only to the last sale or purchase immediately preceding the export sale, and section 15(ca) does not extend immunity to a rice miller's purchase of paddy when the export sale is between the exporter and the foreign buyer. The purchase tax demand was upheld. en-us Thu, 13 Jul 2000 00:00:00 +0530 Fri, 20 Dec 2013 14:16:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160567 Review under section 41 of the Haryana General Sales Tax Act was held maintainable where the Tribunal corrected a patent legal error in its earlier appellate order, because review is confined to new matter, apparent error, or other sufficient reason and cannot be used as a second appeal. The challenge to the recall therefore failed. On exemption from purchase tax, section 5(3) of the Central Sales Tax Act applies only to the last sale or purchase immediately preceding the export sale, and section 15(ca) does not extend immunity to a rice miller's purchase of paddy when the export sale is between the exporter and the foreign buyer. The purchase tax demand was upheld. Case-Laws VAT and Sales Tax Thu, 13 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160567