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2015 (11) TMI 879 - HIMACHAL PRADESH HIGH COURTReview petition - exemption from tax under Schedule “B” notified by the State of Himachal Pradesh under section 9 of H.P. VAT Act., 2005 - Held that:- what appears to be more than settled law is that an error contemplated under the rule must be such, which is apparent on the face of the record and not an error which has to be fished out and searched. It must essentially be an error of inadvertence and definitely something more than a mere error and must be one which must be manifest on the face of the record. If the error is so apparent that without further investigation or inquiry only one conclusion can be drawn in favour of the applicant, in such circumstances, the review will lie. However, under the guise of review, the parties are not entitled to re-hearing of the same issue but the issue can be decided just by a perusal of the record and if it is manifest can be set right by reviewing the order. It must be remembered that in exercise of the powers of review this court cannot sit in appeal over its own order. Re-hearing of the matter is impermissible in law, since the power of review is an exception to the general rule that once the judgement is signed or pronounced, it should not be altered. It has to be remembered that power of review can be exercised for correction of a mistake but not to substitute a view. The review cannot be treated like an appeal in disguise. Whether the sales of the petitioner are inter-State or intra-State, are findings of fact, which have already been determined by this court and cannot be interfered with, because power of review cannot be exercised on the ground that decision is incorrect or erroneous on merit as the same lies within the ambit of a higher court having appellate power which alone is in a position to correct the error committed by the subordinate courts by virtue of power of appeal conferred on the said court by some statute - Based upon the documents on record, it had been found by the Assessing Officer that company had created false documents by generating invoices in the names of the farmers from the State of Haryana. While in fact, the goods were transported to the State of Himachal Pradesh and the name of consigner was declared the department of agriculture. Whereas it was proved on record that company was not supplying the agriculture implements i.e. manually operated and animal driven agriculture, rather installing a complete irrigation system which required material like pipes, joints, sockets, sprinklers etc. and these were not exempted from tax (VAT) - petitioner has failed to make out a case within the four corners of Section 114 read with Order 47 Rule1 and section 151 CPC Accordingly, we find no merit in this review petition - Decided against assessee.
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