Section 88(6)(b) in Tamil Nadu General Sales Tax Act, 1959
(b)The registered dealer, who claims input tax credit on stock shall furnish to the assessing authority, stock inventory with the details of purchases within [fifty-nine days] [Substituted for 'thirty days' by the Tamil Nadu Value Added Tax (Amendment) Act, 2007 (Tamil Nadu Act 21 of 2007)] from the date of commencement of this Act.