TMI Blog1979 (8) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal disposed of the appeal of the assessee by its order dated 6th December, 1972. In that order it was held that galvanised plain sheets were not declared goods and, therefore, the assessee was not eligible for the relief claimed. Subsequently, there was a decision of the Andhra Pradesh High Court reported in State of A.P. v. Sri Durga Hardware Stores dated 15th June, 1972, and it was published ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e." This provision contemplates a review application being filed only where new and important facts were discovered by the applicant and such facts should not have been available to the applicant or should not have been within his knowledge prior to the disposal of the appeal. These requisites are not satisfied in the present case which relates to an interpretation of the expression "iron and st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .C. 25 (S.C.). expressed the view that the decision in Rathinaswamy Chettiar v. State of Madras[1962] 13 S.T.C. 419. required reconsideration. The assessee thereupon pleaded for review of the earlier judgment under section 38(8) of the Act. This Court negatived the application. Section 38(8) also provides that the petitioner or the respondent may apply for review of any order passed by the High Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der section 55 also, then there could be no revision against the said order. Section 55(4) provides that the provisions of this Act relating to appeal and revision shall apply to an order of rectification made under this section as they apply to the order in respect of which such order of rectification has been made. The rectification contemplated by this provision would be an order rectifying t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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