(1.) This tax case revision is directed against the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore, in Coimbatore Tribunal Appeal No. 62 of 1995, dated September 4, 1997. The brief facts, that are necessary for the disposal of this tax case revision, are as follows :
(2.) The tax case revision is admitted on the following substantial question of law:
(3.) Heard the learned counsel for the petitioner and the learned Government Advocate for the respondent.