SETHURAMAN, J. - (1.)THE revision petition has been filed against the order of the Sales Tax Appellate Tribunal refusing to review its earlier order. THE tribunal disposed of the appeal of the assessee by its order dated 6th December, 197
(2.)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 in Part No. 6 of Volume No. 32 of "the Sales Tax Cases". There was a circular after receipt of this judgment by the South INdian Iron and Hardware Merchants' association dated 11th October, 1973 , bringing out the substance of the said decision of the Andhra Pradesh High court. After receipt of this circular, the assessee filed a petition for revise before the Tribunal. The Tribunal rejected the said application and the matter is now before us. Section 36 (6) (a) of the Act runs 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. " *