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2014 (9) TMI 893 - HC - VAT and Sales TaxAvailment of concessional rate of tax under Section 3(3) of the Tamil Nadu General Sales Tax Act - Liability to tax in terms of sub-section (4) of Section 3 of the Tamil Nadu General Sales Tax Act. - Held that:- ratio laid down in Tube Investments case (2010 (10) TMI 938 - MADRAS HIGH COURT), is equally applicable to the case on hand, following the said ratio, this tax case revision is also liable to be dismissed. - Decided against Revenue.
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