https://www.taxtmi.com/caselaws?id=390719 Review was confined to discovery of genuinely new and important facts that were not within the applicant's knowledge despite due diligence, and the assessee's attempt to rely on duplicate declaration forms did not meet that standard. The court also reiterated that concessional sales tax claims require strict compliance with the statutory conditions, including production of the original declaration forms. Duplicate C and H forms were therefore insufficient to support concessional treatment, so the review application was not maintainable and the challenge to the refusal to reopen the original decision failed. en-us Thu, 02 Jan 2020 00:00:00 +0530 Fri, 10 Jan 2020 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390719 Review was confined to discovery of genuinely new and important facts that were not within the applicant's knowledge despite due diligence, and the assessee's attempt to rely on duplicate declaration forms did not meet that standard. The court also reiterated that concessional sales tax claims require strict compliance with the statutory conditions, including production of the original declaration forms. Duplicate C and H forms were therefore insufficient to support concessional treatment, so the review application was not maintainable and the challenge to the refusal to reopen the original decision failed. Case-Laws VAT and Sales Tax Thu, 02 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390719