1979 (7) TMI 218

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....n filed under section 38 of the Tamil Nadu General Sales Tax Act, 1959, against the order of the Sales Tax Appellate Tribunal dated 1st November, 1975. The assessee claimed exemption as second sales contending that the purchases were made locally. The Sales Tax Appellate Tribunal in the appeals against the assessment years 1970-71, 1971-72 and 1972-73 examined this claim of the assessee and cam....

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....t the identity of the persons who encashed the cheques. In these circumstances, the claim was negatived. Revision petitions (T.C. Nos. 494 to 496 of 1975) were filed before this Court against the said order, and they were dismissed on 29th October, 1975.   The assessee has filed petitions for review of the earlier order dated 19th August, 1975. Section 36(6) of the Tamil Nadu General Sales....

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....very of new and important facts which after the exercise of due diligence were not within the knowledge of the applicant or could not be produced by him when the order was made. It is this order which is challenged in the present revision petitions. With reference to the fresh facts, there is only one affidavit sworn to by a person named V.A. Manickam. The Tribunal pointed out that the assessee....

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....f new and important facts which after the exercise of due diligence were not within his knowledge or could not be produced by him when the order was made" showed that it is a cumulative condition, and not an alternative condition. In other words, the point that has been taken is that the discovery of new and important facts must be after the exercise of due diligence, and that the facts must not h....