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2015 (4) TMI 78 - HC - VAT and Sales TaxBenefit of lesser tax under Section 3(3) of the Tamil Nadu General Sales Tax Act - whether the Tribunal was justified in deleting the turnover in terms of Section 3(4) of the Tamil Nadu General Sales Tax Act - Held that:- Following decision of M/s.Tube Investments of India Limited V. State of Tamil Nadu [2010 (10) TMI 938 - MADRAS HIGH COURT] - no tax can be collected without the authority of law. Therefore, following the above-said decision, we find no question of law much less any substantial question of law arises for consideration in this revision - Decided against Revenue.
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