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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