STATE OF TAMIL NADU Vs. LAKSHMI OPTICALS

JUDGEMENT

(1.) The Revenue has come forward with this revision. The challenge is to the order of the Sales Tax Appellate Tribunal, dated October 14, 1998 passed in Madurai Tribunal in Appeal Nos. 117 of 1997. The assessment year was 1994-95. The respondent/assessee is a dealer in opticals.

(2.) The questions of law raised in the above revision are as under :

(3.) According to the petitioner, the sale of spectacles by the respondent/ assessee is liable to be taxed as a single item of product falling under item 54 of Part C of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, inasmuch as the said spectacles are sold by the respondent to its customers as a product through separate bills for (i) frame and (ii) lens.