Supreme Court of India

State of Tamil Nadu v. Tyl. Jeevanlal Ltd.

Neutral citation
Reported as [1996] SUPP. 4 S.C.R. 619
Bench S.P. Bharucha and S.B. Majmudar JJ.
Decided 13 August 1996

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

1 Supreme Court bench has cited this judgment.

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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