1994 (7) TMI 318 - HC - VAT and Sales Tax

Summary

The High Court of Madras upheld the Appellate Tribunal's decision to confirm the penalty on turnover equal to tax due to non-disclosure. The court ruled that printed material with no commercial value, used for a specific purpose, does not constitute a sale subject to sales tax. The petition was dismissed. (Case citation: 1994 (7) TMI 318 - MADRAS HIGH COURT)