1991 (2) TMI 358

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..... uthority as well as before the Appellate Assistant Commissioner of Commercial Taxes, Pollachi and the Sales Tax Appellate Tribunal (Additional Bench), Coimbatore, the contention of the assessee that fried grams fell under the category of declared goods and, therefore, the sale turnover of the same could not be included in the total turnover for the purpose of levy of additional sales tax failed. I .....

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..... ame across a judgment of the High Court wherein a view had been taken which ran contra to the view of the authorities as regards fried grams not being declared goods. The judgment of the High Court was rendered in Nataraja Mudaliar and Co. v. State of Tamil Nadu [1982] 51 STC 55 (Mad.). The Tribunal took note of the judgment and reviewed the earlier judgment and held that fried grams were declared .....

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..... of the Tamil Nadu General Sales Tax Act reads as follows: "The appellant or the respondent may apply for review of any order passed by the Appellate Tribunal under sub-section (3) on the basis of the discovery of new and important facts which after the exercise of due diligence were not within his knowledge or could not be produced by him when the order was made: Provided that no such applicati .....

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..... le to the facts of this case. Since, review of the earlier order was made only on the basis of a subsequent decision of the High Court and not on discovery of any new or important fact not available to the assessee or within his knowledge prior to the disposal of the case, the Tribunal fell in error in exercising the powers of review. 3.. Apart from the judgment in Gollapudi Suryanarayana Chetty .....

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..... power of review in accordance with the parameters and limitations set out in section 36(6)(a) of the Act. The conclusion is, therefore, irresistible that the Tribunal fell in error in reviewing its earlier order only on the basis of a later judgment of a High Court being brought to its notice. The order of the Tribunal dated 20th August, 1980, therefore cannot be sustained. It is hereby set aside. .....

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