https://www.taxtmi.com/caselaws?id=151619 Section 34 of the Tamil Nadu General Sales Tax Act, 1959 permits revision only of the specific orders it enumerates. A consequential order passed under rule 32(2) to give effect to a Deputy Commissioner's order under section 32 was not an independent revisable order and therefore fell outside the revisional power. Even if that later order were treated as revisable, the Board of Revenue could not use it to indirectly reopen the original assessment order after the five-year limitation period had expired. The revision was held to be without jurisdiction and time-barred, and the assessee succeeded. en-us Thu, 16 Dec 1976 00:00:00 +0530 Fri, 07 Jun 2013 18:50:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151619 Section 34 of the Tamil Nadu General Sales Tax Act, 1959 permits revision only of the specific orders it enumerates. A consequential order passed under rule 32(2) to give effect to a Deputy Commissioner's order under section 32 was not an independent revisable order and therefore fell outside the revisional power. Even if that later order were treated as revisable, the Board of Revenue could not use it to indirectly reopen the original assessment order after the five-year limitation period had expired. The revision was held to be without jurisdiction and time-barred, and the assessee succeeded. Case-Laws VAT and Sales Tax Thu, 16 Dec 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151619