https://www.taxtmi.com/caselaws?id=371529 Section 39(7) of the Kerala General Sales Tax Act, 1963 confines review to discovery of new and important facts not earlier within knowledge despite due diligence, so it does not permit correction of errors and a smaller Bench should not review an order of a larger Bench. Section 35(2A) limits revisional power to points not decided in appeal or revision and operates within the prescribed time limit; pending proceedings against a separate penalty order do not extend time to revise the assessment order. The stated effect is that review or revision outside these statutory limits is impermissible. en-us Tue, 11 Sep 2018 00:00:00 +0530 Wed, 31 Jul 2019 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371529 Section 39(7) of the Kerala General Sales Tax Act, 1963 confines review to discovery of new and important facts not earlier within knowledge despite due diligence, so it does not permit correction of errors and a smaller Bench should not review an order of a larger Bench. Section 35(2A) limits revisional power to points not decided in appeal or revision and operates within the prescribed time limit; pending proceedings against a separate penalty order do not extend time to revise the assessment order. The stated effect is that review or revision outside these statutory limits is impermissible. Case-Laws VAT and Sales Tax Tue, 11 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371529