1980 (2) TMI 251

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....unal (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 Tribunal held that since the surc....