1994 (7) TMI 318

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..... adu 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 holding that the printing of certa .....

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..... ted material is not lifted by the Indian Bank, at least it shall have to be sold as a waste paper. However, we are not concerned with that event and, therefore, we do not consider it necessary to go into the question whether the material in question if sold as a waste paper, would attract sales tax. For the reasons stated above, we see no ground to interfere with the order of the Tribunal and the .....

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