https://www.taxtmi.com/caselaws?id=155918 Section 41 of the Tamil Nadu General Sales Tax Act, 1959 authorises seizure and retention of accounts, registers and documents for examination, inquiry or proceedings, and that retention continues so long as it is necessary for those purposes. Fairness nevertheless requires that a dealer whose records are seized be given a meaningful opportunity to know their contents and meet any discrepancy in the proceedings. That access may be provided by return of the documents, inspection in exceptional cases, or supply of copies at the dealer's cost. On that basis, the dealer was entitled to have the seized documents photographed or xeroxed at his own expense. en-us Fri, 27 Jul 1990 00:00:00 +0530 Tue, 10 Sep 2013 18:15:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155918 Section 41 of the Tamil Nadu General Sales Tax Act, 1959 authorises seizure and retention of accounts, registers and documents for examination, inquiry or proceedings, and that retention continues so long as it is necessary for those purposes. Fairness nevertheless requires that a dealer whose records are seized be given a meaningful opportunity to know their contents and meet any discrepancy in the proceedings. That access may be provided by return of the documents, inspection in exceptional cases, or supply of copies at the dealer's cost. On that basis, the dealer was entitled to have the seized documents photographed or xeroxed at his own expense. Case-Laws VAT and Sales Tax Fri, 27 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155918