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1990 (10) TMI 325

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....- 23-10-1990<br>C.A. Nos. 874- 881 of 1976, - -<br>CST, VAT & Sales Tax<br>SINGH K.N. AND RANGANATHAN S. &nbsp; T.A. Ramachandran, Senior Advocate (K.J. Chandran and Mrs. Janaki Ramachandran, Advoc....

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....ding that the lot cooly charges are collected de hors the sale and such charges do not form part of the turnover. This view has held the field in the State of Tamil Nadu for the last 21 years, which i....