https://www.taxtmi.com/caselaws?id=159512 Rule 26 of the Tamil Nadu General Sales Tax Rules, 1959 required a producer or manufacturer to maintain proper accounts, including a production-cum-stock account, but did not require a separate manufacturing account or a separate account of inter-State purchases, provided the prescribed information was substantially maintained. Section 34 of the Tamil Nadu General Sales Tax Act, 1959 conferred suo motu revisional power on the Board of Revenue, but that power was exceptional and had to be exercised sparingly and only where necessary to protect revenue within statutory limits. The Board was therefore not justified in interfering with the Appellate Assistant Commissioner's remand order and wrongly exercised revisional jurisdiction. en-us Mon, 21 Jan 1991 00:00:00 +0530 Tue, 26 Nov 2013 16:11:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159512 Rule 26 of the Tamil Nadu General Sales Tax Rules, 1959 required a producer or manufacturer to maintain proper accounts, including a production-cum-stock account, but did not require a separate manufacturing account or a separate account of inter-State purchases, provided the prescribed information was substantially maintained. Section 34 of the Tamil Nadu General Sales Tax Act, 1959 conferred suo motu revisional power on the Board of Revenue, but that power was exceptional and had to be exercised sparingly and only where necessary to protect revenue within statutory limits. The Board was therefore not justified in interfering with the Appellate Assistant Commissioner's remand order and wrongly exercised revisional jurisdiction. Case-Laws VAT and Sales Tax Mon, 21 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159512