STATE OF TAMIL NADU vs TVL. JEEVANLAL LTD

The Supreme Court addressed the jurisdiction of the Board of Revenue under the Tamil Nadu General Sales Tax Act, 1959, specifically under Section 34. The Court held that the Board cannot exercise suo motu revisional powers over a part of the Appellate Assistant Commissioner's order that is not subject to appeal before the Sales Tax Appellate Tribunal, as the Tribunal's jurisdiction is limited to the parts of the order challenged by the assessee. The Court upheld the High Court's conclusion that the Board's jurisdiction is restricted when an appeal is pending before the Tribunal.