1993 (11) TMI 219

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....tent. The tax revision case was filed and disposed of under section 41 of the Kerala General Sales Tax Act. Section 41(7) of the Act provides for the power to review any decision rendered in a revision filed under section 41 of the Act. Section 41(7)(a) and (b) provides as follows: "41(7)(a). The High Court may, on the application of any party to a revision under this section review any order passed by it on the basis of the discovery 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. (b) The application for review shall be preferred in the prescribed manner and within one year from the date on which a copy of the ....

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....ion of the Supreme Court in Commissioner of Sales Tax v. Macneill & Barry Ltd. [1986] 61 STC 76. This Court also concurred with the decision of the Tribunal. On that aspect of the question, there is no controversy. 3.. The controversy that is raised in the review petition is that though "ammonia paper" will not come within the entry "paper" as specified in entry 97 of the First Schedule to the Act, it is a paper product since entry 97 of the First Schedule to the Kerala General Sales Tax Act specifies that paper, card boards and their products will come within that entry. In the review petition, it is contended that one of the points taken up by the assessee throughout was that ammonia paper will be a paper product. This aspect was not c....

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....Appellate Tribunal failed to decide any question of law unless it is evident that the particular aspect was pressed before the Tribunal. There is no material to say so. In this view of the matter, we are of the view that the question as to whether ammonia paper will be a "paper product" was not germane or relevant in the tax revision case. It is not a matter which could be canvassed in the revision filed against the order of the Tribunal dated December 13, 1992, since it will not be covered by section 41(1) of the Kerala General Sales Tax Act. In this view, it cannot be stated that the order of this Court suffers from any infirmity. There is no scope for any review. There was no necessity or occasion to consider whether ammonia paper will b....