https://www.taxtmi.com/caselaws?id=168951 Review jurisdiction under section 41(7)(a) of the Kerala General Sales Tax Act, 1963 is confined to discovery of new and important facts that, despite due diligence, were not within the applicant's knowledge or could not be produced when the original order was made. Objections directed to the scope of revision under section 41(1) did not satisfy that narrow standard, and the asserted grounds could not be used to re-agitate matters outside the statutory review power. The review petitions were therefore held not maintainable, the preliminary objection was upheld, and the earlier order was not reopened. en-us Fri, 12 Jul 2013 00:00:00 +0530 Mon, 06 Apr 2015 20:00:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168951 Review jurisdiction under section 41(7)(a) of the Kerala General Sales Tax Act, 1963 is confined to discovery of new and important facts that, despite due diligence, were not within the applicant's knowledge or could not be produced when the original order was made. Objections directed to the scope of revision under section 41(1) did not satisfy that narrow standard, and the asserted grounds could not be used to re-agitate matters outside the statutory review power. The review petitions were therefore held not maintainable, the preliminary objection was upheld, and the earlier order was not reopened. Case-Laws VAT and Sales Tax Fri, 12 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168951