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1994 (7) TMI 318
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....preme Court in State of Tamil Nadu v. Anandam Viswanathan [1989] 73 STC 1 the Appellate Tribunal has set aside the order of the Appellate Assistant Commissioner in part and confirmed the order in so far as it related to levy of penalty on the turnover equal to the tax as the appellant did not disclose the turnover in the returns. 2.. It is contended before us that the Tribunal is not right in h....