M/S. CHANDAJI KUBAJI & CO. vs THE STATE OF ANDHRA PRADESH.

The Supreme Court held that under Section 12A(6)(a) of the Madras General Sales Tax Act, 1939, a party cannot seek a review if it has deliberately withheld evidence necessary to support its claim. The Court clarified that the provision allows for review only in cases of oversight, mistake, or error, not in instances of gross negligence or intentional withholding of evidence. The appeals were dismissed, upholding the Tribunal's decision that the appellant was not entitled to a review due to its own negligence.