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2011 (4) TMI 1268 - MADRAS HIGH COURTLevy of penalty under section 22(2) of the Tamil Nadu General Sales Tax Act, 1959 made in connection with the turnover pertaining to the job-work done by the assessee Held that:- When the tax had been collected under a valid provision as it stood then, the question of treating it as unauthorised collection to attract the provisions under section 22(2) of the Act, leading to levy of penalty thereon, does not arise. Revision allowed.
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