https://www.taxtmi.com/caselaws?id=151048 An assessee served with notice under section 34 of the Tamil Nadu General Sales Tax Act, 1959 may request the Board of Revenue to exercise suo motu revisional power even on issues decided against it, but that power is discretionary and must be exercised judicially. Relief is available only where circumstances justify reopening the matter. Where the assessee had not challenged the adverse finding before the Tribunal and offered no supervening circumstance or explanation for that omission, the Board was entitled to decline reopening the factual question. The refusal to interfere with the depot sales finding was therefore justified and not arbitrary. en-us Tue, 04 Mar 1975 00:00:00 +0530 Mon, 27 May 2013 18:20:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151048 An assessee served with notice under section 34 of the Tamil Nadu General Sales Tax Act, 1959 may request the Board of Revenue to exercise suo motu revisional power even on issues decided against it, but that power is discretionary and must be exercised judicially. Relief is available only where circumstances justify reopening the matter. Where the assessee had not challenged the adverse finding before the Tribunal and offered no supervening circumstance or explanation for that omission, the Board was entitled to decline reopening the factual question. The refusal to interfere with the depot sales finding was therefore justified and not arbitrary. Case-Laws VAT and Sales Tax Tue, 04 Mar 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151048