Supreme Court · 1996 INSC 879 · Decided 13 August 1996
State of Tamil Nadu v. TYL. Jeevanlal LTD.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 879 · [1996] SUPP. 4 S.C.R. 619
- Case number
- CIVIL APPEAL No. 2295/1980
- Decided
- 13 August 1996
- Bench
- S.P. BHARUCHA, S.B. MAJMUDAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
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 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 its full swillg-The order pendillg scmtiny before the Appellate Tribunal
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