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2011 (1) TMI 1188 - HC - VAT and Sales TaxRevision petition - additional sales tax under Section 5D of the Act - ground raised by the assessee was not considered by the Tribunal earlier while disposing of the appeal of the assessee, there are no fixed rules governing the scope of the jurisdiction either to review an order or correct mistakes or 'errors apparent' on the face of record, power of review is not confined only to the errors apparent on the face of the record. But in a case like the present one where the power to review is limited only to the cases where the review is sought on the discovery of a new fact, the power to rectify mistakes, no merit in the revision and it is dismissed.
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