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2014 (8) TMI 935 - MADRAS HIGH COURTLiability to tax in terms of sub-section (4) of Section 3 of the Tamil Nadu General Sales Tax Act - held that:- In view of the statement made by the learned Addl. Government Pleader (Taxes) that the ratio laid down in Tube Investments case (2010 (10) TMI 938 - MADRAS HIGH COURT), is equally applicable to the cases on hand, following the said ratio, these tax case revisions are also liable to be dismissed. - Decided against Revenue.
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