1980 (2) TMI 251

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....il Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore, dated 7th August, 1979. There is no dispute in the case that the relevant turnover of the respondent-assessee was exempted from sales tax. The only other question that was considered by the Tribunal was whether the respondent was liable to pay surcharge under the provisions of the Tamil Nadu Sales Tax (Surcharge) Act, 1971. The T....