https://www.taxtmi.com/caselaws?id=246910 Statutory review under the sales tax law was unavailable because the applicant failed to show any new and important matter that, despite due diligence, could not have been produced earlier. A subsequent collateral penalty order concerning the alleged first seller did not justify reopening the final revisional decision, especially when the supposed supporting orders were already unavailable or had been reversed. The Court held that the intelligence officer could not disregard or alter the effect of the final revisional judgment through collateral proceedings, and the review petition was not maintainable on the grounds urged. en-us Fri, 08 Nov 2013 00:00:00 +0530 Fri, 25 Apr 2014 14:04:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246910 Statutory review under the sales tax law was unavailable because the applicant failed to show any new and important matter that, despite due diligence, could not have been produced earlier. A subsequent collateral penalty order concerning the alleged first seller did not justify reopening the final revisional decision, especially when the supposed supporting orders were already unavailable or had been reversed. The Court held that the intelligence officer could not disregard or alter the effect of the final revisional judgment through collateral proceedings, and the review petition was not maintainable on the grounds urged. Case-Laws VAT and Sales Tax Fri, 08 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246910