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2020 (1) TMI 332 - HC - VAT and Sales TaxReview application - Concessional rate of tax - failure to furnish the original Declaration Form 'C' and Form 'H' - Sales Tax Act - HELD THAT:- The present writ petition filed by the Assessee has no merit and deserves to be dismissed - Not only the controversy on merits is covered by the decision of the Honourable Supreme Court consistently, but the scope of the Review prescribed under Section 37(7)(a) of the TNGST Act also does not permit the Tribunal to review the original order made on the basis of the claim of the Assessee that he was now ready to file the duplicate 'C' and 'H' forms to avail concessional rate of tax / exemption from payment of tax, and it is only upon discovery of the new and important facts, which were not within the knowlege of the Assessee despite due diligence, there can be ground for review, which is not the case in the present facts of the case. Since the Assessee was not entitled to claim the concessional rate of tax / exemption from payment of tax on the basis of duplicate 'C' and 'H' forms as per the law settled, the learned Tribunal cannot be said to have erred in rejecting the Review Application filed by the Assessee - petition dismissed.
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