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2009 (4) TMI 851 - MADRAS HIGH COURTExtract: .......n 22 of the TNGST Act and the amount has to be recovered from the person who collected and the same, of course, by way of penalty under the provisions of the Act. Article 265 of the Constitution of India also emphasizes that tax cannot be collected without any authority of law. Hence, for the foregoing reasons, this revision is dismissed. No costs.
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