State Of Tamil Nadu vs Anandam Viswanathan on 24 January, 1989
1. Following the decision of the Supreme 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.