https://www.taxtmi.com/caselaws?id=151594 A refusal by the Deputy Commissioner or the Board of Revenue to invoke suo motu revisional power under the Tamil Nadu General Sales Tax Act, 1959 is not itself an order under the relevant revision provision. A positive order made in suo motu revision under Section 32 can attract further revision where the statute permits, but a mere communication declining interference does not. The same distinction applies to the Board of Revenue under Section 34(1); where it only declined to interfere and granted incidental rate relief, the proceedings were not an appealable order under Section 34(1) and could not support an appeal under Section 37. en-us Sun, 08 Feb 1976 00:00:00 +0530 Fri, 07 Jun 2013 17:28:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151594 A refusal by the Deputy Commissioner or the Board of Revenue to invoke suo motu revisional power under the Tamil Nadu General Sales Tax Act, 1959 is not itself an order under the relevant revision provision. A positive order made in suo motu revision under Section 32 can attract further revision where the statute permits, but a mere communication declining interference does not. The same distinction applies to the Board of Revenue under Section 34(1); where it only declined to interfere and granted incidental rate relief, the proceedings were not an appealable order under Section 34(1) and could not support an appeal under Section 37. Case-Laws VAT and Sales Tax Sun, 08 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151594