ASIATIC OXYGEN LTD. Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THIS tax case (appeal), filed by the assesses as against the order of the Tamil Nadu Sales Tax Appellate Tribunal relating to the assessment year 1997 -98 was admitted by this court on the following substantial questions of law:

(2.) WHETHER the Sales Tax Appellate Tribunal having clearly noticed that the Appellate Assistant Commissioner has found on the basis of the records and after inspection of the invoices that the delivery and collection charges are collected separately in the bills, is justified in holding that the same is liable to be included in the taxable turnover particularly since the facility of delivery at destination depends only on the option of the customers and the basis of sale is ex -factory?