ASIATIC OXYGEN LIMITED Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) NOT satisfied with the common order of the Sales Tax Appellate Tribunal (Main Bench), Chennai dated 29.8.2002 made in S.T.A.Nos.759 of 2000, 534 of 2000, 1027 of 1999, 1011 of 1999, 757 of 2000, 1010 of 1999, 1243 of 1999, 1012 of 1999 and 1083 of 2000 relating to the assessment years 1993-94, 1994-95, 1991-92, 1989-90, 1995-96, 1988-89, 1996-97, 1990-91 and 1996-97 respectively bringing the so called demurrage charges or cylinder holding charges for taxation under Section 3-A of the Tamil Nadu General Sales Tax Act (hereinafter referred to as "TNGST Act"), the present revisions in T.C.Nos.432, 433, 435, 436, 464, 519, 530, 537 and 587 of 2006 have been filed under Section 38 of the TNGST Act.

(2.) THE only question for consideration before us in these cases is,

(3.) ON the other hand, the learned Government Pleader argued to sustain the order passed by the Tribunal.