2013 (6) TMI 701

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..... nst 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: 1. Whether the Tribunal is right in law in holding that the delivery and collection charges form part of the turnover liable to tax as presale charge in the light of the clear finding by the Appellate Assistant Commission .....

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..... the Division Bench of this court reported in [1999] 115 STC 629 (Mad) (Ram Oxygen Private Limited v. Joint Commissioner (SMR) of Commercial Taxes) wherein, under similar circumstances, this court remanded the matter back to the authority as regards the freight charges and supply of cylinder. Having regard to the decision of the Division Bench, which is again followed in W. P. Nos. 10500 to 105 .....

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