Section 88(6)(b) in Tamil Nadu Value Added Tax Act, 2006
(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] [The words 'fifty nine' were substituted for the word 'thirty' by Section 8 of Amendment Act (21 of 2007), effective from 1st January 2007] days from the date of commencement of this Act.