https://www.taxtmi.com/caselaws?id=156808 Seized records and documents had to be returned after the statutory retention period under section 41(3) of the Tamil Nadu General Sales Tax Act, which allowed retention for thirty days, or ninety days with approval of the next higher authority. The Court found no justification for keeping the documents beyond that maximum period and directed release of all seized documents forthwith. An exception was maintained for the two items specifically required for the criminal investigation and any trial, which were left to be dealt with under the Magistrate's order. en-us Fri, 13 Jul 1990 00:00:00 +0530 Wed, 25 Sep 2013 12:16:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156808 Seized records and documents had to be returned after the statutory retention period under section 41(3) of the Tamil Nadu General Sales Tax Act, which allowed retention for thirty days, or ninety days with approval of the next higher authority. The Court found no justification for keeping the documents beyond that maximum period and directed release of all seized documents forthwith. An exception was maintained for the two items specifically required for the criminal investigation and any trial, which were left to be dealt with under the Magistrate's order. Case-Laws VAT and Sales Tax Fri, 13 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156808