https://www.taxtmi.com/caselaws?id=160264 Sales of printed material prepared to publishers' specifications were not treated as exempt sales of reading books under the Tamil Nadu General Sales Tax notification, because the assessee supplied printing materials on a paper-and-printing charge basis rather than compiling or selling reading books as such; the turnover was therefore taxable and assessment on that amount stood restored. Penalty under section 12(5)(iii) read with section 9(2-A) of the Central Sales Tax Act was not attracted, since the assessee had disclosed the transactions in the return and merely claimed part of the turnover as exempt, so the return was not incorrect or incomplete in the statutory sense. en-us Wed, 21 Jan 1998 00:00:00 +0530 Fri, 13 Dec 2013 16:02:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160264 Sales of printed material prepared to publishers' specifications were not treated as exempt sales of reading books under the Tamil Nadu General Sales Tax notification, because the assessee supplied printing materials on a paper-and-printing charge basis rather than compiling or selling reading books as such; the turnover was therefore taxable and assessment on that amount stood restored. Penalty under section 12(5)(iii) read with section 9(2-A) of the Central Sales Tax Act was not attracted, since the assessee had disclosed the transactions in the return and merely claimed part of the turnover as exempt, so the return was not incorrect or incomplete in the statutory sense. Case-Laws VAT and Sales Tax Wed, 21 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160264