1979 (8) TMI 201

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.... against the order of the Sales Tax Appellate Tribunal refusing to review its earlier order. The Tribunal disposed of the appeal of the assessee by its order dated 6th December, 1972. In that order it was held that galvanised plain sheets were not declared goods and, therefore, the assessee was not eligible for the relief claimed. Subsequently, there was a decision of the Andhra Pradesh High Court....

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....of due diligence were not within his knowledge or could not be produced by him when the order was made." This provision contemplates a review application being filed only where new and important facts were discovered by the applicant and such facts should not have been available to the applicant or should not have been within his knowledge prior to the disposal of the appeal. These requisites a....

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....he High Court. Subsequently, the Supreme Court in State of Madras v. Narayana Nadar & CO.[1968] 21 S.T.C. 25 (S.C.). expressed the view that the decision in Rathinaswamy Chettiar v. State of Madras[1962] 13 S.T.C. 419. required reconsideration. The assessee thereupon pleaded for review of the earlier judgment under section 38(8) of the Act. This Court negatived the application. Section 38(8) also ....

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....nal has not dealt with it as an application under section 55. If it has to be construed as an order under section 55 also, then there could be no revision against the said order. Section 55(4) provides that the provisions of this Act relating to appeal and revision shall apply to an order of rectification made under this section as they apply to the order in respect of which such order of recti....