https://www.taxtmi.com/caselaws?id=304792 Review jurisdiction is limited to discovery of new and important matter, an error apparent on the face of the record, or similar grounds, and it cannot be used as a disguised appeal to reargue the assessment on facts or law. Applying that standard, the Tribunal's refusal to reopen the assessment was justified because no fresh material or patent error was shown. On the tax issue, the amended slab-based provision depended on annual taxable turnover, and the dealer's turnover for the relevant year was below the statutory threshold for additional sales tax. The challenge therefore failed, and the finding that additional sales tax was not payable was upheld. en-us Mon, 08 Jan 2018 00:00:00 +0530 Thu, 27 Oct 2022 07:48:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304792 Review jurisdiction is limited to discovery of new and important matter, an error apparent on the face of the record, or similar grounds, and it cannot be used as a disguised appeal to reargue the assessment on facts or law. Applying that standard, the Tribunal's refusal to reopen the assessment was justified because no fresh material or patent error was shown. On the tax issue, the amended slab-based provision depended on annual taxable turnover, and the dealer's turnover for the relevant year was below the statutory threshold for additional sales tax. The challenge therefore failed, and the finding that additional sales tax was not payable was upheld. Case-Laws VAT and Sales Tax Mon, 08 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304792