Supreme Court of India
State of Tamil Nadu v. Tyl. Jeevanlal Ltd.
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From the headnote
Sales Tax: Tamil Nadu General Sales Tax Act, 1959: Sections 31(3), 32(3), 34(2)(a) and 36(6)-Suo motu revisiollal jwis dictioll of the Board of Revellui-Scope of-Held, the Bomd callllOt exercise its revisiollal jurisdictioll ill respect of that pa1t of the impuglled order which was agaillst the Revellue. c Sectiolls 36(2)(b), 36(3)(a)(i), 36(3)-Revisional power of the Board of Re>enue-Appellate order-Partly ill favour alld partly against the asses se~hallenged before the Appellate Tlibunaf--The bar of Sectioll 34(2)(b) agaillst the revisiollal powers of the Board of Revenue will operate in…
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