1995 (4) TMI 272

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.... registration filed by the assessee would reveal that cotton, fibre, etc., was specified therein as required for use in manufacturing. None of them was shown as required for sale in the registration certificate. Therefore, the assessee by issuing C forms falsely represented that it is covered by registration certificate as resale. It is not in dispute that the cotton purchased by the assessee for the purpose of use in the manufacture has been sold out. The cotton was purchased by issue of C forms declaring that it was for use in their manufacture of cotton yarn as stipulated in the registration certificate issued under the Central Sales Tax Act, 1956 and in selling the cotton yarn so purchased, there is a clear case of misuse of C forms and....

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....ent Pleader (Taxes) submitted that no new and fresh facts were discovered after the order was passed by the Tribunal which warrants review of the earlier order passed by the Tribunal. For all these reasons it was submitted that the Tribunal was not correct in reviewing the earlier order passed by the Tribunal in confirming the penalty levied by the authorities below. 4.. On the other hand, learned counsel for the assessee, submitted that the "cotton" sold by the assessee to the Palaniandavar Mills, Udumalpet was utilised for manufacturing of yarn. The registration certificate was subsequently amended by including the right to resell the cotton purchased by the assessee from the dealers outside the State. Those materials were not availabl....

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....ssed by the Tribunal. The amended registration certificate was obtained subsequent to the order passed by the Tribunal confirming penalty levied by the authorities below. The fact that Palaniandavar Mills paid tax would have no bearing for reviewing the earlier order. Therefore, no new facts was obtained for the purpose of enabling the assessee to file a review petition. In the case of Tamil Nadu Iron and Steel Co. v. State of Tamil Nadu [1980] 46 STC 293 (Mad.), while considering the provisions to section 36(6)(2) of the Tamil Nadu General Sales Tax Act, 1959, this Court has held that: "For filing a review petition under section 36(6) of the Tamil Nadu General Sales Tax Act, 1959, the new and important facts discovered must be after the....